Expiration of e- way bill and “minor negligence” will not amount to tax evasion
The Hon’ble Madhya Pradesh High Court in M/S Daya Shanker Singh v. State of Madhya Pradesh [Writ Petition No. 12324…
Category: High Court
Advance ruling application can be admitted during inquiry or investigation as it is not a ‘proceedings’
The Hon’ble High Court of Telangana in the given case M/S Srico Projects Private Limited vs. Telangana State Authority for…
No penalty shall be imposed on any person without giving him the opportunity of being heard
The Hon’ble Delhi High Court in Nirmal Kumar Mahaveer Kumar v. Commissioner of Central Goods and Services Tax and Another…
Interest is leviable despite the availability of credit in cash/credit ledgers if no payment was made in GST
The Hon’ble Madras High Court in M/s India Yamaha Motor Private Limited, v. the Commissioner of CGST & Central Excise …
Ex-parte Order are violative of principles of natural justice
The Hon’ble High Court, Patna in the matter ofM/s G. Power Solution v. State of Bihar [Civil Writ Jurisdiction Case…
One-line order dismissing the appeal on ground of delay in submission is invalid
The Hon’ble Calcutta High Court in the matter of M/s Usha Gupta v. The Assistant Commissioner of State Tax [WPA…
No Service Tax to be levied on fitment and preparation of scalp to make Wig
The Hon’ble High Court of Madras in the matter of M/s White Cliffs Hair Studio Private Ltd v. Additional Commissioner,…
Service Tax cannot be levied on affiliation fees and rent collected by universities
The Hon’ble High Court, Karnataka in the matter ofM/s Rajiv Gandhi University of Health Science v. Principal Additional Director General…
Provisionally attachment cannot extend after One Year: Delhi HC
The Hon’ble High Court, Delhi in the matter of M/s SH. NITIN SINGHANIA v. COMMISSIONER OF CENTRAL TAX GST, DELHI…
SEIS benefit can’t be denied for not having IEC when services rendered No IEC required for availing benefit of SEIS
The Hon’ble High Court, Bombay in the matter of M/s Smarte Solutions Pvt. Ltd v. Union of India [Writ Petition…