Tax Guru54m
Himachal HC Upholds GST Levy on Mining Royalty
In this case, the nine-judge bench ruled that royalty is not a tax, thereby clearing the way for the levy of GST on the ...
Tax Guru55m
Section 148A(d) Order Not Appealable, Writ Jurisdiction Available: MP HC
The present writ petition under Article 226 of the Constitution of India has been filed challenging the order dated 05.04.2024 passed under Section 148A (d) of the Income Tax Act, 1961 and the ...
Tax Guru1h
Income Tax Scrutiny Guidelines Don’t Exclude Random Selection by AOs: Patna HC
In the case of Patna Smart City Limited Vs Assessment Unit (Patna High Court), the petitioner, a government company funded by ...
Tax Guru1h
Orissa HC Allows Appeal Remedy Upon GST Tribunal Constitution
In the case Choudhury Bibhuti Bhusan S C M Bahadur Vs Joint Commissioner of State Tax (Appeal), the petitioner challenged the rejection of their appeal by the State authority regarding a demand for ...
Tax Guru1h
Patna HC Dismisses Petition Against GST Registration Cancellation for Limitation
Rani Enterprises, through its proprietor, filed a petition against the cancellation of its GST registration, which occurred on December 30, 2022, following a show-cause notice issued on August 26, ...
Tax Guru1h
CESTAT Quashes Customs SAD Refund Rejection for Ignoring CA Certificate
This appeal is filed by the appellant M/s. Shri ram IPEX India Pvt. Ltd. against Order in Appeal No. Cactus No.1564/2014 dated 26.08.2014, passed by the Commissioner of Customs, Chennai.
Tax Guru1h
Orissa HC dismisses GST Late Fee Petition, Suggests alternative remedy of appeal
Assistant Commissioner of State Tax, the Orissa High Court dismissed the writ petition challenging the imposition of a late ...
Tax Guru1h
Patna HC Allows 10% Pre-Deposit for Recovery Stay Pending GSTAT constitution
Vs. Union of India, the Patna High Court dealt with a challenge regarding the pre-deposit requirement for staying the recovery of GST dues. The petitioner had requested a reduction in the pre-deposit ...
Tax Guru2h
CBDT Cannot Misuse Sections 119, 120 & 144B Powers to Assessee’s Detriment
The High Court reiterated that legislative enactments with financial implications cannot be bypassed by administrative actions under Sections 119, 120, or 144B. The judgment serves as a reminder that ...
Tax Guru2h
ITAT Orders Rehearing of Appeal After CIT(A) Dismissal for Non-Prosecution
As could be seen from the order of the CIT(A), the impugned order has been passed ex-parte and proceeded to pass the order of dismissal on the ground that the Assessee has not complied with the final ...
Tax Guru2h
Low Tax Effect: ITAT Ahmedabad Dismisses Revenue Appeal
In ITO Vs Nanalayja Power Company Ltd., the ITAT Ahmedabad dismissed a Revenue appeal due to its non-maintainability under CBDT Circular No. 09/2024, which prescribes a monetary threshold of ₹60 lakhs ...
Tax Guru3h
Denial of Personal Hearing: ITAT Remands Case to CIT(A) for Fresh Adjudication
4. The Ld. Counsel for the Assessee submitted that the order impugned of the Ld. CIT (A) has been passed in violation of principles of natural justice without affording the appellant an opportunity of ...