Judgements and Orders, Supreme Court and High courts of India

The ITAT, Chennai in the Assistant Commissioner of Income Tax, v. Haneefa Sahib Shajahan,[I.T.A. No.931/Chny/2022 dated January 24, 2023] has upheld the decision of the Appellate Authority, deleting the penalty levied for failure to get accounts audi

The Hon’ble Bombay High Court in Punia Capital Pvt. Ltd. v. the Assistant Commissioner of Income Tax and Ors. [Writ Petition No.1091 of 2022 dated February 15, 2023] quashed the notice and the consequential order of the Revenue Department for re-open

The Hon'ble Gujarat High Court in Gigamade Machineries Private Limited v. State of Gujarat [R/Special Civil Application No. 17599 of 2022 dated February 10, 2023] quashed and set aside the Show Cause Notice ("SCN") and consequential order cancelling

The Hon'ble Bombay High Court in Rohit Enterprises v. the Commissioner and Ors. [Writ Petition No. 11833 of 2022 dated February 16, 2023] has quashed and set aside the Notice issued under Section 29(2) of the Central Goods and Services Tax Act, ("the

The ITAT, Ahmedabad in Shri Navghanbhai Laxman Rabari v. ITO[ITA No.1864/AHD/2019 dated January 18, 2023] has held that, the transfer of property only takes place when either the possession of the property is transferred or sale deed is executed and

The fact that a partnership firm is easy to incorporate and does not require to be registered is the major reason why a number of businesses opt for it. But when the partners choose to sit over it without registering, they will have to pay the price

The association between an incident and an injury is referred to as the injury's "proximate cause." In the framework of the law, in order to demonstrate legal responsibility, sometimes referred to as "liability," there has to be a significant connect

The CESTAT, New Delhi in Haldiram Marketing Pvt. Ltd. v. Commissioner, Central Goods and Service Tax [Service Tax Appeal No. 51555 of 2022 dated February 13, 2023] has set aside the demand order passed by the Revenue Department. Held that, no Service

The Hon'ble Allahabad High Court in M/s. Varun Beverages Limited. v. State of U.P. and Ors. [Writ Tax No. - 958 of 2019 dated February 2, 2023] has set aside the order imposing the penalty upon the assessee, on the grounds that, there was no intentio

The Hon'ble Delhi High Court in M/s. Rakesh Enterprises v. the Principal Commissioner Central Goods and Services Tax & Ors. [W.P. (C) 14250/2022 dated February 9, 2023] has set aside the order for cancellation of GST Registration of the assessee pass