Detention cannot be made without “intent to evade tax”, quashes orders
Brief summary of the case Court: Allahabad High CourtNumber: WRIT TAX No. – 603 of 2023Petitioner: M/S Shyam Sel And Power LimitedRespondent: State Of U.P. And 2 OthersDate of decision: 05.10.2023Judges: Hon’ble Piyush Agrawal,j. Download M/S Shyam Sel And Power Limited Vs State Of U.P. And 2 Others
Detention cannot be made without “intent to evade tax”, quashes orders Read More »
Compilation of Misc circulars up to 28.02.2022 west bengal govt
Download Compilation of Misc circulars up to 28.02.2022 west bengal govt
Compilation of Misc circulars up to 28.02.2022 west bengal govt Read More »
Roll out of investigation module
Download Roll out of investigation module
Roll out of investigation module Read More »
Reversal of ITC in the hands of purchaser is protective assessment
Brief summary of the case Court: Madras High CourtNumber: W.P.No.8493 of 2023Petitioner: Pinstar Automotive India Pvt. LtdRespondent: Additional CommissionerDate of decision: 20.03.2023Judges: Dr.Anita Sumanth, J. Download Pinstar Automotive india Pvt. Ltd Vs Additional Commissioner
Reversal of ITC in the hands of purchaser is protective assessment Read More »
On the basis of GSTR 2A credit cannot be denied
Brief summary of the case Court: Kerala High CourtNumber: WP(C) NO. 29769 OF 2023Petitioner: Diya AgenciesRespondent: The State Tax OfficerDate of decision: 12.09.2023Judges: Hon’ble Dinesh Kumar Singh Download Divya Agencies and The State Tax Officer
On the basis of GSTR 2A credit cannot be denied Read More »
Held constitutional validity of Section 16(4)
Brief summary of the case Court: Patna High CourtNumber: Civil Writ Jurisdiction Case No. 9108 of 2021Petitioner: Gobinda ConstructionRespondent: UOIDate of decision: 08.09.2023Judges: Honourable Mr. Justice Chakradhari Sharan Singh And Honourable Mr. Justice Madhuresh Prasad Download Gobinda Construction Vs UOI
Held constitutional validity of Section 16(4) Read More »
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 »
