• twitter-icon

Search results for: Section 74

Allahabad HC’s Order for Mrs Lalitha Subramanian

Allahabad HC: A Notice Must Be Served on Legal Representative of Deceased Before GST Proceedings

The Allahabad High Court’s ruling mandates serving notice to the deceased’s legal representative before taking action under the Goods and Service Tax Act, 2017 (GST Act). The issue in the writ petition is to the demand cum show cause notice which is been issued via the Assistant Commissioner, Central Goods & Service Tax, as also […]

Kerala Govt File No.SGST/973/2023-LEGAL3

Kerala Govt Releases SOP via File No.SGST/973/2023-LEGAL3 for IBC Cases

The Kerala GST Department released a Standard Operating Procedure (SOP) on November 21, 2023, labelled as SGST/973/2023-LEGAL3, specifically addressing cases under the Insolvency and Bankruptcy Code (IBC), 2016 that come before the National Company Law Tribunal (NCLT). The IBC, established in 2016, aimed to streamline the diverse insolvency laws. It delegates insolvency proceedings to specialized […]

CBIC Instruction No. 04/2023-GST

CBIC Releases GST Instruction No. 04/2023 Related to DRC-01 and DRC-07

The Central Board of Indirect Taxes and Customs (CBIC) in its procedure for increasing clarity and simplifying the process has furnished the Instruction No. 04/2023-GST on November 23, 2023. Under distinct sections of the Central Goods and Service Tax Act, 2017 (CGST Act) the instruction is related to the issuance of the notices and stresses […]

Kolkata CESTAT's Order for M/s. Bansal Biscuits Private Limited

Kolkata CESTAT Allows Service Tax Refund as Biscuits Can Qualify as Foodstuff

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that biscuits can be considered ‘foodstuff’ and thus qualify for the exemption from service tax. The bench, comprising R. Muralidhar (Judicial Member) and K. Anpazhakan (Technical Member), has granted the refund that was initially denied by the adjudicating authority due to […]

Andhra Pradesh HC’s Order for Tikona Infinet Private Limited

AP HC Dismisses Writ Petition for Manual ITC Claim, Emphasizes Electronic Submission via GST ITC 02 Form

The High Court of Andhra Pradesh has rejected the Writ Petition filed by an assessee opposing the rejection of the GST input tax credit (ITC) claim made manually instead of electronically submitting Form GST ITC 02. The court noted that the taxpayer did not provide evidence to the respondent even after being given an opportunity. […]

Madras HC's Order for Thorapadi Urban Co-op Credit Society Limited

Madras HC Cancels Reassessment Order and Allows Deduction on Interest Earned from Bank U/S 80P(2)(d)

The Madras High Court has ruled that Section 80P(2)(d) of the Income Tax Act does not apply to interest received from investments done in a cooperative bank. The court, in its decision to repeal the reassessment proceedings, relied on a previous decision given by a division bench in the case of Salem Agricultural Producers Co-operative […]

Recent High Court Cases Regarding Belated GST Return Filing

An Analysis of Court Cases on Belated GST Return Filing

The Indian government enacted the Goods and Services Tax Act on March 29, 2017, which took effect on July 1 of the same year. This act stands as the singular domestic indirect tax law applicable across the country, known as the Goods and Services Tax (GST). GST is a comprehensive tax imposed on both goods […]

MP HC's Order for Jhansi Baran Pathways Pvt. Ltd

MP HC Removes Reassessment Proceedings Under 148A(D) For Amalgamated Entity

The reassessment proceedings executed against the non-existent/amalgamated entity under Section 148 A of the Income Tax Act have been cancelled by the Madhya Pradesh High Court stating that despite being available the other remedy has no bearing on the same cases when the entity has stopped to exist under the amalgamation. There is no independent […]

Follow Us on Google News

Google News

Latest Posts

Best Offer in 2025

Powering India's Taxation Experts with Innovation

Upto 20% Off
Tax, ROC/MCA, XBRL, Payroll, Online GST

Limited Offer, Hurry

Easy to File Tax/GST Returns

Upto 20% Off on Tax Software

    Select Product*

    Current GST Due Dates