Navasree A.M
Navasree A M, B.B.A., LL.B. (Hons), a lawyer with over 2.5 years of experience as a researcher and content writer at Taxscan, specializing in Indirect Taxes and Corporate Laws.
![S. 130 Proceedings under GST cannot be Initiated against Excess Stock Found During Survey: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/2106651-allahabad-hc-excess-stock-gst-excess-stock-found-during-survey-taxscan.webp "S. 130 Proceedings under GST cannot be Initiated against Excess Stock Found During Survey: Allahabad HC [Read Order]")
S. 130 Proceedings under GST cannot be Initiated against Excess Stock Found During Survey: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court has held that proceedings under Section130 of the Central Goods and Services Tax Act, 2017 which deal...
![Decade-Late Claim: Delhi HC Declines to Order Form 26A Issuance to Kohinoor Educational Services [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/2106635-hc-delayed-taxscan.webp "Decade-Late Claim: Delhi HC Declines to Order Form 26A Issuance to Kohinoor Educational Services [Read Order]")
Any Tax-Paying Person can Seek GST Refund Not Just Tax Depositor: Allahabad HC Clarifies S. 54 in Ambuja Cement Case [Read Order]
The Allahabad High Court, recently has clarified that Section 54 of GST ( Goods and Services Tax ) does not restrict refund applications only to the person who deposited the tax, but permits any...
![Any Tax-Paying Person can Seek GST Refund Not Just Tax Depositor: Allahabad HC Clarifies S. 54 in Ambuja Cement Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/2106645-tax-paying-person-gst-refund-tax-depositor-allahabad-hc-ambuja-cement-taxscan.webp "Any Tax-Paying Person can Seek GST Refund Not Just Tax Depositor: Allahabad HC Clarifies S. 54 in Ambuja Cement Case [Read Order]")
GST Officers Cannot Levy Tax, Interest or Penalty on VAT-Regime Works Contract: Allahabad HC Holds Authorities Acted Without Jurisdiction [Read Order]
“This Court feels that the authorities have exceeded its jurisdiction for initiating the present proceeding under Section 73 of the Act” said the Allahabad High Court on the issue of the GST ( Goods...
![GST Officers Cannot Levy Tax, Interest or Penalty on VAT-Regime Works Contract: Allahabad HC Holds Authorities Acted Without Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/2106577-allahabad-high-court-gst-officers-levy-tax-vat-regime-works-taxscan.webp "GST Officers Cannot Levy Tax, Interest or Penalty on VAT-Regime Works Contract: Allahabad HC Holds Authorities Acted Without Jurisdiction [Read Order]")
GST Authorities Cannot ‘Shy Away’ from Issuing Form GST MOV-09 when Amount Paid under Protest or Not: Allahabad HC [Read Order]
The Allahabad High Court has held that GST ( Goods and Services Tax ) authorities cannot avoid issuing Form GST MOV-09, irrespective of whether the penalty amount under Section 129 of the CGST Act...
![GST Authorities Cannot ‘Shy Away’ from Issuing Form GST MOV-09 when Amount Paid under Protest or Not: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/2106534-gst-gst-authorities-form-gst-mov-09-amount-paid-under-protest-taxscan.webp "GST Authorities Cannot ‘Shy Away’ from Issuing Form GST MOV-09 when Amount Paid under Protest or Not: Allahabad HC [Read Order]")
No Satisfaction Recorded to Invoke S.153C under Income Tax: Calcutta HC Upholds S.147 Reassessment, Rejects assessee’s Jurisdictional Plea [Read Order]
The Calcutta High Court has dismissed a writ petition challenging a reassessment order under Section 147 of the Income Tax Act, 1961, holding that the assessee failed to show any jurisdictional...
![No Satisfaction Recorded to Invoke S.153C under Income Tax: Calcutta HC Upholds S.147 Reassessment, Rejects assessee’s Jurisdictional Plea [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/2106531-calcutta-high-court-income-tax-reassessment-no-satisfaction-recorded-taxscan.webp "No Satisfaction Recorded to Invoke S.153C under Income Tax: Calcutta HC Upholds S.147 Reassessment, Rejects assessee’s Jurisdictional Plea [Read Order]")
Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]
The Calcutta High Court upheld the tribunal’s decision that consolidated rent received jointly by co-owners under a single lease agreement can attract service tax liability when the amount exceeds...
![Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/2106528-service-tax-consolidated-rent-threshold-exceeds-calcutta-hc-taxscan.webp "Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]")
Statement Recorded During Survey Has No Evidentiary Value: Chhattisgarh HC Quashes Additions on Excess Stock & Cash based on SC decision [Read Order]
The Chhattisgarh High Court, quashed the additions on excess stock and cash observing the Madras HC ruling which affirmed by the Supreme Court that statements recorded during survey proceedings...
![Statement Recorded During Survey Has No Evidentiary Value: Chhattisgarh HC Quashes Additions on Excess Stock & Cash based on SC decision [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/2106514-evidentiary-value-chhattisgarh-hc-cash-based-on-sc-decision-taxscan.webp "Statement Recorded During Survey Has No Evidentiary Value: Chhattisgarh HC Quashes Additions on Excess Stock & Cash based on SC decision [Read Order]")
GST Officer Suspended for Not Acting Against Fake Firm: Allahabad HC sets aside Suspension Order noting Officer not On duty [Read Order]
The Allahabad High Court has set aside the suspension of a State Tax Deputy Commissioner who was suspended for allegedly failing to act against a fake GST ( Goods and Services Tax ) -registered...
![GST Officer Suspended for Not Acting Against Fake Firm: Allahabad HC sets aside Suspension Order noting Officer not On duty [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/2106413-gst-officer-suspended-acting-against-fake-firm-allahabad-hc-suspension-order-officer-duty-txn.webp "GST Officer Suspended for Not Acting Against Fake Firm: Allahabad HC sets aside Suspension Order noting Officer not On duty [Read Order]")