1+ day, 6+ hour ago   (736+ words) The Allahabad High Court has held that a taxpayer’s statutory right to appeal cannot be obstructed merely because the disputed GST amount has already been deposited under protest, resulting in the GST portal treating the demand as “Nil”. The bench…...

1+ day, 7+ hour ago   (728+ words) The Allahabad High Court has called upon the Commissioner of State Tax to issue appropriate administrative instructions enabling taxpayers and their successors to claim GST refunds even where a cancelled registration and the death of the authorised signatory prevent access…...

3+ day, 21+ hour ago   (1392+ words) The Supreme Court has rejected a plea by 1993 Mumbai serial blasts convict Abu Salem Abdul Qayoom Ansari seeking release on the ground that he had completed the maximum 25-year period of imprisonment contemplated under the sovereign assurance given by India…...

4+ day, 2+ hour ago   (612+ words) The Punjab and Haryana High Court has struck down Section 147A of the Income Tax Act, 1961, a retrospectively introduced provision intended to clarify and validate the authority of Jurisdictional Assessing Officers to initiate reassessment proceedings under the post-2021 regime. A division…...

4+ day, 6+ hour ago   (634+ words) The Gujarat High Court has quashed a show-cause notice and the consequential order issued against an exporter under Rule 96(10) of the Central Goods and Services Tax Rules, 2017, observing that the proceedings were initiated after the disputed provision had already been…...

4+ day, 7+ hour ago   (448+ words) The Gauhati High Court has quashed a show-cause notice proposing cancellation of a company’s GST registration after finding that the notice was vague and failed to identify the specific provisions of the Central Goods and Services Tax Act, 2017 or the…...

4+ day, 7+ hour ago   (652+ words) The Allahabad High Court has expressed serious concern over the Goods and Services Tax Network’s portal functionality that allows adjudication orders to be uploaded on the GST portal several days after they are purportedly passed. BUY NOW: E-Handbook: Draft Replies…...

4+ day, 21+ hour ago   (1338+ words) The Supreme Court has held that where compensation for land acquired under the National Highways Act, 1956 was determined by the competent authority before January 1, 2015, solatium, interest and interest on solatium must be calculated under the Land Acquisition Act, 1894, and not…...

4+ day, 21+ hour ago   (1320+ words) The Supreme Court has held that the question whether a contractual claim falls within an “excepted matters” clause must ordinarily be decided by the Arbitral Tribunal under Section 16 of the Arbitration and Conciliation Act, 1996. The bench Justice Pamidighantam Sri Narasimha…...

4+ day, 21+ hour ago   (1437+ words) The Supreme Court has held that an arbitration clause contained in a loan agreement can bind a personal guarantor where the guarantee has been expressly incorporated into the loan agreement and forms an integral part of a single composite transaction....