Taxbykk
Pro

2023

Scrutiny in S 61 not mandatory before issuance of DRC 01

Brief summary of the case Court: Andhra Pradesh High CourtNumber: W.P.No.3659 of 2023 Petitioner: M/s Devi TradersRespondent: The State of Andhra PradeshDate of decision: 19.06.2023Judges: Hon’ble Sri Justice U. Durga Prasad Rao and Hon’ble Smt. Justice Venkata Jyothirmai Pratapa Download M/s Devi Traders Vs The State of Andhra Pradesh

Scrutiny in S 61 not mandatory before issuance of DRC 01 Read More »

Recovery of tax just a day after dismissal of appeal under section 78 is illegal

Brief summary of the case Court: Patna High CourtNumber: Civil Writ Jurisdiction Case No.5407 of 2023Petitioner: Sita PandeyRespondent: The State of Bihar and othersDate of decision: 23.08.2023Judges: Honourable The Chief Justice & Honourable Mr. Justice Partha Sarthy Download Sita Pandey Vs The State of Bihar and others

Recovery of tax just a day after dismissal of appeal under section 78 is illegal Read More »

Single authority may proceed with inquiry

Brief summary of the case Court: Gujarat High CourtNumber: R/SPECIAL CIVIL APPLICATION NO. 9488 of 2023Petitioner: Vipulchandra Pursottamdas Mahant Prop Of Vaibhavi Construction Respondent: Assistant Commissioner Of State TaxDate of decision: 22.06.2023Judges: Honourable Mr. Justice Vipul M. Pancholi & Honourable Mr. Justice Devan M. Desai. Download Vipulchandra Pursottamdas Mahant Prop Of Vaibhavi Construction Vs Assistant

Single authority may proceed with inquiry Read More »

Service of the order to an advocate or a tax practitioner shall be treated as valid service according to section 169 CGST

Brief summary of the case Court: Allahabad High CourtNumber: WRIT TAX No. – 391 of 2021Petitioners: M/S Manoj Steel Traders   Respondents: State Of U.P. And 2 OthersDate of decision: 23.08.2023Judges: Honourable Piyush Agrawal,J Download M/S Manoj Steel Traders Vs State Of U.P. And 2 Others

Service of the order to an advocate or a tax practitioner shall be treated as valid service according to section 169 CGST Read More »

Guidelines for determining discrepancies arising on tax calculation on pre-GST contracts

Brief summary of the case Court: Karnataka High CourtNumber: WP No.9721 of 2019Petitioner: Sri ChandrashekaraiahRespondent: The State Of KarnatakaDate of decision: 11.04.2023Judges: Hon’ble Mr Justice S.R.Krishna Kumar Download Sri Chandrashekaraiahs Vs The State Of Karnataka

Guidelines for determining discrepancies arising on tax calculation on pre-GST contracts Read More »

Refund cannot be denied if payment is received in converted FX into INR

Brief summary of the case Court: Calcutta High CourtNumber: MAT 1219 of 2023Petitioners: Mr. Bimal JhunjhunwalaRespondents: The Assistant CommissionerDate of decision: 16.01.2025Judges: Honourable T. S. Sivagnanam & Honourable Hiranmay Bhattacharyya, J. Download Mr. Bimal Jhunjhunwala Vs The Assistant Commissioner

Refund cannot be denied if payment is received in converted FX into INR Read More »

Scroll to Top