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Search results for: Section 74

Madras HC's Order in the Case of Tvl.Metro Computers vs. The Deputy State Tax Officer

Madras HC: Tax Officers Must Apply Sense, Not Treat GST Notice Service as Formality

Tax officers should not serve GST notices merely as a formality, especially when taxpayers fail to respond to electronic communications, the Madras High Court observed. The bench said that “No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that […]

Delhi HC's Order In Case of M/S JVG Technology Private Limited vs Commissioner CGST

Delhi HC Orders GST Dept to Release Tax Refund if No Appeal Is Filed Against Appellate Authority’s Order

The Delhi High Court has ordered the tax department to promptly release a refund related to the GST Input Tax Credit (ITC), along with interest. The court decided that the refund should not be delayed because there was no ongoing appeal or hold on the last decision made by the Appellate Authority, which authorised the […]

Madras HC's Order in The Case of Dhanapal Eswari vs. The Income Tax Officer

Madras HC Grants Relief to Gas Distributor After Income Tax Notice Missed Due to Email Change

A writ appeal filed by a gas cylinder and stove distributor has been partly allowed by the Madras High Court, which set aside the condition imposed by a single judge to pay 15% of the disputed tax amount. Dhanapal Eswari, a distributor of gas cylinders and stoves, couldn’t file her Income Tax Return for Assessment […]

Madras HC's Order in The Case of M.S.Distributors vs. Office of Assistant Commissioner (State Taxes)

Madras HC Cancels GST Demand Order for Not Specifying Hearing Date in SCNs

Under Section 73 of the Goods and Services Tax (GST) Act, the Madras High Court has set aside an order because the principles of natural justice were violated, as the date and time for a personal hearing were not specified in two successive show cause notices issued four months apart. The impugned order has been […]

Patna HC's Order In The Case of M/s Sri Sai Food Grain and Iron Stores V/S The State of Bihar and Ors.

Patna HC Quashes GST Demand, Citing Non-Compliance with BGST Act and CrPC Inspection Rules

The Patna High Court recently granted relief by overturning a GST demand totalling ₹88,64,550.50. The high court highlighted that an inspection conducted under the Bihar Goods and Services Tax and Central Goods and Services Tax frameworks is legally invalid unless it adheres to the procedural requirements established in Section 67 of the BGST/CGST Act, 2017, […]

Madras HC's Order In the Case of M/s. Poomika Infra Developers vs. State Tax Officer

Madras HC Upholds Validity of GST Notice and Order Served via Web Portal U/S 169

The Madras High Court held that, according to Section 169 of the GST Act, service of notices and orders through the Common Web Portal is a valid mode of service. The claim that the GST portal is not specified as a “designated computer resource of the assessee” has been rejected by the bench. Therefore, under […]

Ahmedabad ITAT's Order In The Case of Parag Dave V/S Deputy Commissioner of Income Tax

Ahmedabad ITAT Rejects Tax Deduction Claim for Donation to Unapproved Scientific Authority

The ITAT Ahmedabad bench set aside the taxpayer’s deduction claim for a donation made to an unapproved scientific authority in a recent ruling. Parag Dave, the taxpayer, has the business of testing soil, building materials, conducting survey work, etc. The taxpayer on 26.09.2017 has submitted his income return specifying a total income of Rs 56,55,070. […]

Gujarat Govt Rolls Out 5% Vehicle Tax Exemption for EVs

5% Tax Relief for EV Buyers as Gujarat Govt Pushes Green Mobility Until Marh 2026

In the recent Gujarat state budget, an initiative has been announced that will take effect on Friday, following the completion of administrative processes. “Under the new scheme, a person buying an electric vehicle will be required to pay just 1 per cent as vehicle tax. For instance, a vehicle with a base price of ₹12.49 […]

Jharkhand HC's Order in The Case of M/s. BLA Infrastructure Private Limited vs The State of Jharkhand

Jharkhand HC: Rejection of GST Refund Claim for Statutory Pre-Deposit on Limitation Grounds is Invalid

In a ruling, the Jharkhand High Court determined that denying a claim for a refund of a regulatory pre-deposit made under Section 107(6)(b) of the GST Act is not legally sustainable if the claim was submitted after the two-year limitation period outlined in Section 54(1). The Division Bench comprising Chief Justice M.S. Ramachandra Rao and Justice […]

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