The Calcutta High Court recently held that the appellate authority empowered to condone delay beyond one month from prescribed period of limitation under Section 107 (4) of the West Bengal Goods and Services Tax Act,

The Chennai Bench of the National Company Law Appellate Tribunal ( NCLAT ) held that the liquidator is not empowered to decide the matters involving claims and counter claims. The appeal has been filed under

The Madras High Court directed the petitioner to file a statutory appeal under Section 107 of the CGST Act in the case where it was alleged 100% penalty was imposed wrongly under the Central Goods

Recently, the Supreme Court made a significant ruling that advocates cannot be held liable under the Consumer Protection Act 1986 (as re-enacted in 2019) for deficiency of services. The Court held that professionals should be

The  Ahmedabad Bench Of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that  freight and /or insurance charges shown separately in the invoice is not includable in assessable value of the excisable goods. The

In a recent case, the Madhya  Pradesh High Court dismissed a petition against a supplementary prosecution complaint filed by the Enforcement Directors ( ED ) against the director of Zoom Developers. Petitioner , Manjri Choudhari

The Delhi bench of the National Company Law Appellate Tribunal (NCLAT) held that extension of time in payment by the resolution applicant is not modification of the resolution plan. The present appeal was filed by

The Delhi High Court has nullified an order issued by the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), citing jurisdictional constraints. The case in question involves a dispute between the Commissioner of

The Chennai Bench of the National Company Law Appellate Tribunal (NCLAT) observed that the liability for claim arising out of the recovery certificate is financial debt under Section 5(8) of the Insolvency and Bankruptcy Code,

The Calcutta High Court quashed order of the State Tax Commissioner cancelling GST registration of proprietorship concern and held that unreasoned order cannot be sustained in law. By means of the instant writ petition under

The Gujarat High Court directed to avail remedy under Section 107 of the GST Act as adequate opportunity of hearing was granted. The petitioner has challenged the order in original on the ground that the

The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has directed the Commissioner to return the seized gold, ruling that it was not smuggled under Section 123 of the Customs Act,

The Two member bench of  Mumbai Income Tax Appellate Tribunal ( ITAT ) directs readjudication for determining the municipal rateable value of the flats held as stock in trade The Assessee, La Kozy Builders LLP

In a recent decision the Bombay High Court held that the adjudication for assessing stamp duty is required to be made by determining the true market value of the property. This petition challenged an order

The Andhra Pradesh High Court quashed Bar license suspension order by the Excise Commissioner and held that the reasons are heart and soul of order passed by the Authority. The grievance of the petitioner is