The Rajasthan High Court has set aside a faceless income tax assessment order involving an addition of over ₹6.9 crore after ...
Lucknow State Bench, has held that road restoration charges paid to the Public Works Department (PWD) for laying a commercial gas pipeline constitute consideration for a taxable service and attract ...
Surat Bench, has held that GST is not leviable on the assignment of leasehold rights in industrial plots allotted by the ...
The Chhattisgarh High Court has granted regular bail to a businessman accused of fraudulently availing and utilising input tax credit exceeding ₹9.54 crore, taking into account the filing of the ...
State Bench at Lucknow, has held that a mismatch between input tax credit claimed in GSTR-3B and the credit reflected in GSTR ...
The Supreme Court has held that an electricity subsidy granted to reduce power costs incurred in manufacturing constitutes a taxable revenue receipt where the scheme does not provide assistance ...
Mumbai, has held that electricity generated from bagasse and sold to the State electricity distribution company does not attract payment of 6% of its sale value under Rule 6(3) of the CENVAT Credit ...
Small businesses selling exclusively to unregistered customers could receive a new option to file a single GST return ...
Mumbai, has held that an appeal cannot be rejected for failure to produce proof of a mandatory pre-deposit when the appellate authority has itself recorded that the payment was made and observed that ...
The Supreme Court has held that higher marks in a recruitment examination cannot compensate for the absence of an essential qualification prescribed under the applicable recruitment rules. In a ...
The Bombay High Court has held that an Assessing Officer cannot issue scrutiny notices under Section 143(2), or notices ...
The Rajasthan High Court has condoned a 34-day delay in filing a GST appeal concerning a demand of ₹4,08,514, agreeing with the view that uploading a show cause notice on the common GST portal cannot, ...