Taxscan Team
![Reassessment Notice issued without following Provision u/s 148A is not valid: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Reassessment-Notice-Kerala-HC-Income-Tax-Reassessment-taxscan.jpg "Reassessment Notice issued without following Provision u/s 148A is not valid: Kerala HC [Read Order]")
Reassessment Notice issued without following Provision u/s 148A is not valid: Kerala HC [Read Order]
The High Court (HC) of Kerala has held that the reassessment notice issued without following Provision u/s 148A of the Income Tax Act,1961 is not...
![Unclear basis of Suo-Motu Disallowance of Exempt Income by H T Media Limited: Delhi HC rejects Estimated Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Suo-Motu-Disallowance-of-Exempt-Income-by-H-T-Media-Limited-Delhi-HC-rejects-Estimated-Disallowance-TAXSCAN.jpg "Unclear basis of Suo-Motu Disallowance of Exempt Income by H T Media Limited: Delhi HC rejects Estimated Disallowance [Read Order]")
![Amendments in Income Tax Act under Finance Act 2021 do not affect notices issued prior to April 1st, 2021: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Amendments-in-Income-Tax-Act-under-Finance-Act-2021-notices-issued-prior-Orissa-HC-TAXSCAN.jpg "Amendments in Income Tax Act under Finance Act 2021 do not affect notices issued prior to April 1st, 2021: Orissa HC [Read Order]")
![Medicament Supplies to Government Hospitals and Institutional Buyers are to be valued u/s 4 of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Medicament-Supplies-Government-Hospitals-Institutional-Buyers-Central-Excise-Act-CESTAT-taxscan.jpg "Medicament Supplies to Government Hospitals and Institutional Buyers are to be valued u/s 4 of Central Excise Act: CESTAT [Read Order]")
![No Service Tax on Discount from Vehicle Manufacturer by Dealer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Service-Tax-on-Discount-from-Vehicle-Manufacturer-by-Dealer-CESTAT-TAXSCAN.jpg "No Service Tax on Discount from Vehicle Manufacturer by Dealer: CESTAT [Read Order]")
Rejection of Evidence on Payment of Transaction without verifying is invalid, duty not demandable: CESTAT rules in favour of Nayara [Read Order]
As a relief to Nayara Energy Limited, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) observed that the rejection of Evidence on payment of transaction...
![Rejection of Evidence on Payment of Transaction without verifying is invalid, duty not demandable: CESTAT rules in favour of Nayara [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Evidence-on-Payment-of-Transaction-verifying-is-invalid-duty-demandable-CESTAT-Nayara-TAXSCAN.jpg "Rejection of Evidence on Payment of Transaction without verifying is invalid, duty not demandable: CESTAT rules in favour of Nayara [Read Order]")
GST: Jharkhand HC refrains to decide on Leviablity of Tax for GTA Services during the Investigation [Read Order]
The High Court of Jharkhand has refrained to decide on the leviablity of GST for GTA Services during the investigation. GTS Coal Sales, the petitioners prayed for a direction to refund the...
![GST: Jharkhand HC refrains to decide on Leviablity of Tax for GTA Services during the Investigation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Jharkhand-High-Court-Tax-GTA-Services-Investigation-GTA-taxscan.jpg "GST: Jharkhand HC refrains to decide on Leviablity of Tax for GTA Services during the Investigation [Read Order]")
GST Registration cannot be Cancelled Solely on Ground of Delay in Revocation when Dept Accepted Returns and Tax Dues: Allahabad HC [Read Order]
The Allahabad High Court has held that the GST registration cannot be canceled merely on round of delay in filing of revocation application once the assessee filed all the returns and paid the dues...
![GST Registration cannot be Cancelled Solely on Ground of Delay in Revocation when Dept Accepted Returns and Tax Dues: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Registration-Ground-of-Delay-in-Revocation-Returns-and-Tax-Dues-Allahabad-High-Court-taxscan.jpg "GST Registration cannot be Cancelled Solely on Ground of Delay in Revocation when Dept Accepted Returns and Tax Dues: Allahabad HC [Read Order]")
VAT on Sale of Food, Refreshments and Drinks including Liquors by Club to Members: Madras HC dismisses Petition against Notice [Read Order]
A single Bench of the Madras High Court dismissed petition against notice regarding Value Added Tax (VAT) on Sale of Food, Refreshments and Drinks including Liquors by Club to Members. The...
![VAT on Sale of Food, Refreshments and Drinks including Liquors by Club to Members: Madras HC dismisses Petition against Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/VAT-on-Sale-of-Food-Refreshments-and-Drinks-including-Liquors-by-Club-to-Members.jpg "VAT on Sale of Food, Refreshments and Drinks including Liquors by Club to Members: Madras HC dismisses Petition against Notice [Read Order]")
Assessing Officer must hear assessee before Issuing notice u/s 148 of Income Tax Act: Kerala HC [Read Order]
The High Court (HC) of Kerala has held that the Assessing Officer must hear the assessee before Issuing notice u/s 148 of the Income Tax Act, 1961. K Viswanath, the Petitioner has approached the...
![Assessing Officer must hear assessee before Issuing notice u/s 148 of Income Tax Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Assessing-Officer-must-hear-assessee-before-Issuing-notice-Income-Tax-Act-Kerala-HC-TAXSCAN.jpg "Assessing Officer must hear assessee before Issuing notice u/s 148 of Income Tax Act: Kerala HC [Read Order]")
![Subsidy received under TUF Scheme is Capital Receipt, allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Subsidy-TUF-Scheme-Capital-Receipt-Deduction-Subsidy-received-ITAT-taxscan.jpg "Subsidy received under TUF Scheme is Capital Receipt, allowable as Deduction: ITAT [Read Order]")