The Madras High Court ruled that the purchaser is not entitled to claim refund of excise duty paid under  protest after the expiry of limitation period of 6 Months. The petitioner, M/s.M.G.M.International Exports Ltd. has

Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that dismissal of the Special Leave Petition (SLP) filed against non-jurisdictional decision of the High Court on the same issue would not result in ceasing

The Allahabad High Court directed the refund of Uttar Pradesh Value Added Tax (UPVAT) on Extra Neutral Alcohol (ENA) as the State lost its legislative competence to impose the tax. As many as 9 petitions

A two-judge bench of the Calcutta High Court has held that the payment made to resume the sub-tenanted portion of the property is not business expenditure as the same amount to capital in nature, and

The Punjab and Haryana High Court issued notice in the matter regarding the extension of time limit to pass demand order under Section 73(10) for wrongful availment of input tax credit (ITC) under the Central

The High Court of Calcutta held that extra realization made in rupees for export sale proceeds in foreign exchange due to adverse exchange rate of rupee would be part of the export turnover in the

The Delhi High Court upheld the order of the Motor Accident Claim Tribunal (MACT) granting compensation as the accident caused by Uttar Pradesh State Road Transport Corporation (‘UPSRTC’) resulted in the amputation of the right

The Madras High Court, in a recently quashed the Order of the CESTAT, Chennai in which the appellant was denied the right to cross-examine the necessary parties at the time of proceedings under the Excise

The Rajasthan High Court quashed the Reassessment Notice issued under  Income Tax Act after April 01, 2021. A batch of petitions was filed assailing issuance of the reassessment notice u/s.148 of the Income Tax Act,

The Gujarat High Court dismissed Time Barred Re-Assessment Notices and ruled that the Taxation and Other Laws (Relaxation & Amendment of Certain Provisions) Act (TOLA) cannot override the provisions of Finance Act, 2021. The petitioners

In a significant ruling, the Tripura High Court has dismissed a Public Interest Litigation filed by a lawyer seeking amendments to the Wild Life (Protection) Act, 1972 and the Customs Act, 1962 to regulate the

The Supreme Court of India quashed the High Court order rejecting the benefit of Input Tax Credit (ITC) claimed as the Uttar Pradesh Value Added Tax Act, 2008 (‘the UP VAT Act’) has no provision