9+ hour, 25+ min ago   (1212+ words) The Gauhati High Court has ruled that tax authorities cannot appropriate a sanctioned refund against an alleged interest liability merely on the basis of their own calculations without first issuing a detailed demand notice and granting the taxpayer an opportunity…...

1+ day, 11+ 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…...

1+ day, 11+ hour ago   (1064+ words) The Allahabad High Court has set aside four ex parte appellate orders passed against a company after it had been ordered to be wound up, observing that the liquidator’s authority to appoint counsel and safeguard the company’s interests was a…...

4+ day, 25+ min ago   (574+ words) The Uttarakhand High Court has set aside a GST assessment order after finding that the issues raised by the taxpayer—including the scheduling of a personal hearing before the deadline for filing a reply to the show-cause notice—were identical…...

4+ day, 6+ 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, 11+ 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, 11+ hour ago   (1552+ words) The Allahabad High Court has held that scrutiny of returns under Section 61 of the Goods and Services Tax Act is not an invariable condition precedent for issuing a show-cause notice under Section 74A where the proceedings originate from independent verification indicating…...

4+ day, 11+ 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…...

5+ day, 2+ hour ago   (1118+ words) The Supreme Court stayed an Allahabad High Court judgment holding that a Deputy Commissioner of State Tax was competent to issue a show-cause notice and initiate penalty proceedings under Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017. A…...

5+ day, 3+ hour ago   (934+ words) The Gujarat High Court has continued interim protection granted to Ford India Private Limited in proceedings challenging show-cause notices and orders raising substantial Goods and Services Tax demands under Section 74 of the Central Goods and Services Tax Act, 2017. The bench…...