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December 21, 2023

Credit can be claimed even after the expiry of S 16(4)

Brief summary of the case Court: Madras High CourtNumber: W.P.(MD).Nos.7173 and 7174 of 2023 & W.M.P.(MD)Nos.6764 and 6765 of 2023Petitioner: Tvl.Kavin HP Gas Gramin VitrakRespondent: The Commissioner of Commercial Taxes, OfficeDate of decision: 24.11.2023 Download Tvl.Kavin HP Gas Gramin Vitrak Vs The Commissioner of Commercial Taxes, Office

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ASMT 10 mandatory to form an opinion for issuance of SCN

Brief summary of the case – Case No. : WP(C)/6960/2023 Court: Gauhati High CourtNumber: Case No. : WP(C)/6960/2023Petitioner: M/s. Pepsico India Holdings Pvt. LtdRespondent: The Union Of India And 3 OrsDate of decision: 13.12.2023 Download M/s. Pepsico India Holdings Pvt. Ltd Vs The Union Of India And 3 Ors Watch analytical discussion of Latest High

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S 16(4) of CGST Act is constitutionally valid

Brief summary of the case – MAT NO. 1099 OF 2023 Court: Calcutta High CourtNumber: MAT NO. 1099 OF 2023Petitioner: M/s. Bba Infrastructure Limited    Respondent: Senior Joint Commissioner Of State Tax And OthersDate of decision: 13.12.2023Judges: Hon’ble t.s. sivagnanam, cj and Hon’ble Hiranmay Bhattacharyya, J Download M/s. Bba Infrastructure Limited Vs Senior Joint Commissioner Of State

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