Gujarat High Court held that imposition of Integrated Goods and Services Tax [IGST] on ocean freight on reverse charge basis is unconstitutional thus voluntary payment of such IGST by the importer is ...

The court acknowledged the petitioner’s argument regarding the revised deposit rules. The state revenue’s counsel did not oppose the petitioner’s submission. The court then directed that the ...

iv) Respondents are directed to give effect to and implement the amended provisions contained in the Finance Act, 2024 and the CGST/KGST Acts and subsequent circulars that have been issued and ...

The core issue stemmed from payments amounting to ₹1.04 crore made by the assessee during the year, with 30% (₹31.34 lakh) disallowed for failure to deduct TDS. A significant portion of the disallowed ...

The Uttarakhand High Court addressed a writ petition filed by Mangalam Associates challenging the cancellation of their GST ...

2. Mrs. Pattanayak, learned advocate, Additional Government Advocate appears on behalf of State and submits, petitioner was disqualified on finding that his registration with the tax authority stood ...

Concluding that the expenses claimed appeared excessive, the AO made a 20% ad hoc disallowance of the indirect expenses amounting to Rs. 1.17 crore, resulting in a disallowance of Rs. 23.49 lakh. This ...

The primary dispute revolved around the reopening of assessment proceedings under Section 147 and the addition of ₹8.01 crore ...

This appeal filed by the assessee pertaining to the Assessment Year 2010-11 is directed against the order dated 21.09.2024 passed by the National Faceless Appeal Centre, Delhi [in short ‘NFAC’) which ...

Forging India Iron And Steel Limited Vs Union of India And Ors. (Calcutta High Court) The Calcutta High Court addressed two appeals arising from a writ petition filed by Forging I ...

The Orissa High Court applied this principle, reaffirming that non-consideration of a taxpayer’s response under Section 61 renders subsequent action under Section 73 procedurally flawed. Accordingly, ...

The present appeals have been filed by the Revenue challenging the common impugned order dated 25.09.2024 passed under section 250 of the Income Tax Act, 1961 (“ the Act ”) by the learned Commissioner ...