Manu Sharma
Manu Sharma is a tax-law enthusiast who is also a Physics Graduate deeply passionate about gaming, puzzles, technology and movies. With an eye for detail and knack for legal research, Manu plays a crucial role in curating and editing content to ensure accuracy, clarity, and relevance.
25 Important Income Tax High Court Judgments of 2022
Bank liable to pay Income Tax on Interest on Sticky Loans/NPAs on Receipt Basis: Himachal Pradesh HC - [Pr. Commissioner of Income Tax vs Kangra...
![18% GST applicable on Commercial Production of Hand Sanitizers: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-applicable-GST-Commercial-Production-Hand-Sanitizers-AAR-Sanitizers-Taxscan.jpg "18% GST applicable on Commercial Production of Hand Sanitizers: AAR [Read Order]")
![Sale of Sweets, Namkeen and Cold Drinks at Restaurant is Composite Service, 5% GST applicable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Sale-of-Sweets-Sale-Namkeen-Cold-Drinks-Restaurant-Composite-Service-GST-GST-applicable-Taxscan.jpg "Sale of Sweets, Namkeen and Cold Drinks at Restaurant is Composite Service, 5% GST applicable: AAR [Read Order]")
Limitation Period Extension due to Covid: Bombay HC remands time-barred GST Refund Claim [Read Order]
The Bombay High Court, in a recent ruling has remanded a time-barred Goods and Services Tax (GST) refund claim of the petitioner, owing to the extended limitation period as per various Supreme Court...
![Limitation Period Extension due to Covid: Bombay HC remands time-barred GST Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Covid-Bombay-High-Court-remands-time-GST-Refund-GST-Claim-taxscan.jpg "Limitation Period Extension due to Covid: Bombay HC remands time-barred GST Refund Claim [Read Order]")
Procedural Incompliances in Trial: Sessions Court at Chennai sets aside Conviction under Customs Act [Read Order]
The appellants / accused were convicted under Section 132 and 135(1)(a) of the Customs Act, 1962 read with Section 3(3) of the Foreign Trade (Development & Regulation) Act, 1992 and the 1st...
![Procedural Incompliances in Trial: Sessions Court at Chennai sets aside Conviction under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Procedural-Trial-Sessions-Court-Customs-Act-TAXSCAN.jpg "Procedural Incompliances in Trial: Sessions Court at Chennai sets aside Conviction under Customs Act [Read Order]")
![Wrong PAN details mentioned in Order u/s 148A(d): Delhi HC quashes Notice and Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Wrong-PAN-PAN-Delhi-High-Court-notice-notice-and-order-Taxscan.jpg "Wrong PAN details mentioned in Order u/s 148A(d): Delhi HC quashes Notice and Order [Read Order]")
GST Demand and Detention of Vehicle on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy for Release of Guarantee Deposit [Read Order]
The Bench of the Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan at Jharkhand High Court has recently directed the petitioner, M/s Shivam Hi Tech Steels Pvt. Ltd to seek available...
![GST Demand and Detention of Vehicle on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy for Release of Guarantee Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Demand-GST-Detention-of-Vehicle-Vehicle-E-way-Bill-Jharkhand-High-Court-Statutory-Remedy-Guarantee-Deposit-Deposit-Taxscan.jpg "GST Demand and Detention of Vehicle on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy for Release of Guarantee Deposit [Read Order]")
Customs Dept can demand bank guarantee for differential duty of Rs. 213.79 Cr on import of Concentrates of Alcoholic Beverages: Bombay HC [Read Order]
A division bench of the Bombay High Court recently observed that, the Customs can demand bank guarantee in lieu of the differential duty on import of concentrates of alcoholic beverages, denying...
![Customs Dept can demand bank guarantee for differential duty of Rs. 213.79 Cr on import of Concentrates of Alcoholic Beverages: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Customs-Dept-import-Alcoholic-Beverages-Bombay-HC-TAXSCAN.jpg "Customs Dept can demand bank guarantee for differential duty of Rs. 213.79 Cr on import of Concentrates of Alcoholic Beverages: Bombay HC [Read Order]")
'Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies': ITAT Slams Income Tax Dept for Arbitrary Use of Power [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) has recently observed “Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies” and...
![Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies: ITAT Slams Income Tax Dept for Arbitrary Use of Power [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Tax-Authorities-justice-ITAT-Income-Tax-Department-Income-Tax-Tax-Arbitrary-Use-of-Power-Power-Taxscan.jpg "Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies: ITAT Slams Income Tax Dept for Arbitrary Use of Power [Read Order]")
![18% GST payable on Royalty paid under RCM for Mining: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/18-GST-Royalty-paid-under-RCM-Mining-AAR-Taxscan.jpg "18% GST payable on Royalty paid under RCM for Mining: AAR [Read Order]")