Manager Continues Business Post-demise of Proprietor: Madras HC Refuses to quash S. 74 GST Order, Says S. 93 Liability May Arise [Read Order]

While refusing to quash the assessment order, the Court acknowledged the peculiar facts of the case and indicated that tax liability could be fastened under Section 93 of the GST…

Continue ReadingManager Continues Business Post-demise of Proprietor: Madras HC Refuses to quash S. 74 GST Order, Says S. 93 Liability May Arise [Read Order]

Legal Heir Cannot Be Expected to Explain Unexplained Bank Credits of Deceased: ITAT notes AO fails to Verify Sources, Deletes Penalty [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) deleted penalty under section 271(1)(c) of Income Tax Act,1961, holding that a legal heir cannot be expected to explain unexplained bank…

Continue ReadingLegal Heir Cannot Be Expected to Explain Unexplained Bank Credits of Deceased: ITAT notes AO fails to Verify Sources, Deletes Penalty [Read Order]

Logistical and Financial Difficulties Not Enough to Excuse 172-Day Delay in Refiling: NCLAT [Read Order]

The Principal New Delhi Bench of the National Company Law Appellate Tribunal (NCLAT) ruled that logistical and financial difficulties are not enough to excuse a 172-day delay in refiling an appeal. Technio…

Continue ReadingLogistical and Financial Difficulties Not Enough to Excuse 172-Day Delay in Refiling: NCLAT [Read Order]

Factual Dispute on Custody Legal or Proper in Gold Smuggling Case not for Writ Jurisdiction: Telangana HC Directs to Remedy under BNSS [Read Order]

The Telangana High Court has declined to entertain a writ petition challenging the custody of the petitioner’s husband in a gold smuggling case, ruling that disputed questions of fact regarding…

Continue ReadingFactual Dispute on Custody Legal or Proper in Gold Smuggling Case not for Writ Jurisdiction: Telangana HC Directs to Remedy under BNSS [Read Order]

Wrong Tax Head Entry Not Ground for Denying CGST Refund: Allahabad HC Rejects Appellate Authority’s Technical Approach [Read Order]

The Allahabad High Court has held that a refund claim for Central GST ( CGST ) cannot be rejected merely because the amount was entered under the wrong tax head…

Continue ReadingWrong Tax Head Entry Not Ground for Denying CGST Refund: Allahabad HC Rejects Appellate Authority’s Technical Approach [Read Order]

Uttarakhand HC Dismisses GST Waiver & TDS Deduction Plea, Says Liability Determination Requires Factual Inquiry Beyond Writ Jurisdiction [Read Order]

The Uttarakhand High Court has dismissed a writ petition seeking GST ( Goods and Services Tax ) waiver benefits and a direction to prevent deduction of GST and TDS under…

Continue ReadingUttarakhand HC Dismisses GST Waiver & TDS Deduction Plea, Says Liability Determination Requires Factual Inquiry Beyond Writ Jurisdiction [Read Order]

Sourav Ganguly’s GST Appeal Reinstated: Calcutta HC Terms Further Pre-Deposit Demand a ‘Travesty of Justice’ After Excess Amount Already Recovered [Read Order]

The Calcutta High Court has restored former cricketer Sourav Ganguly’s GST ( Goods and Services Tax ) appeal, quashing the appellate authority’s order dated 30 July 2024 that had rejected…

Continue ReadingSourav Ganguly’s GST Appeal Reinstated: Calcutta HC Terms Further Pre-Deposit Demand a ‘Travesty of Justice’ After Excess Amount Already Recovered [Read Order]

ITAT Deletes ₹52.91 Lakh Unexplained Investment Addition on Land Purchase Due to Unreliable Draft MOU Evidence [Read Order]

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of Rs. 52,91,053 made by the Assessing Officer ( AO ) as unexplained investment under Section 69 and ruled that the…

Continue ReadingITAT Deletes ₹52.91 Lakh Unexplained Investment Addition on Land Purchase Due to Unreliable Draft MOU Evidence [Read Order]

MCA Imposes ₹3 Lakh Penalty on Private Company and Directors for Failing to Maintain Registered Office

In a recent adjudication order passed by the Ministry of Corporate Affairs (MCA), Registrar of Companies, Telangana, a penalty of Rs. 3 lakh was imposed on a private limited company and its…

Continue ReadingMCA Imposes ₹3 Lakh Penalty on Private Company and Directors for Failing to Maintain Registered Office