Supreme Court & High Courts Weekly Round-up
This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the...
![Time Limit prescribed for claiming ITC U/s 16(4) APGST Act is not unconstitutional: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Andhra-Pradesh-High-Court-APGST-Act-TAXSCAN.jpg "Time Limit prescribed for claiming ITC U/s 16(4) APGST Act is not unconstitutional: Andhra Pradesh HC [Read Order]")
![No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Andhra-Pradesh-High-court-Input-Tax-Credit-ITC-GST-Act-TAXSCAN.jpg "No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]")
No Income Tax Leviable on Interest-Free Project Completion Refundable Security Deposit made by Developer: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has ruled that no income tax shall be levied on the interest-free refundable security deposit provided by the developer upon the due completion of the project. The High...
![No Income Tax Leviable on Interest-Free Project Completion Refundable Security Deposit made by Developer: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-Interest-Free-Project-Security-Deposit-Andhra-Pradesh-HC-taxscan.jpg "No Income Tax Leviable on Interest-Free Project Completion Refundable Security Deposit made by Developer: Andhra Pradesh HC [Read Order]")
![Unsigned Order is Invalid: AP HC sets aside Demand Order issued u/s 73(9) of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Unsigned-Order-Invalid-AP-HC-Demand-Order-GST-Act-TAXSCAN.jpg "Unsigned Order is Invalid: AP HC sets aside Demand Order issued u/s 73(9) of GST Act [Read Order]")
ITC Claim done manually and not by Filing Form GST ITC 02 Electronically: Andhra Pradesh HC dismisses Writ Petition as Assessee fails to avail opportunity to submit evidence [Read Order]
The Andhra Pradesh High Court has dismissed the Writ Petition against the denial of GST input tax credit (ITC) claim done manually and not by filing Form GST ITC 02 electronically. It was found that...
![ITC Claim done manually and not by Filing Form GST ITC 02 Electronically: Andhra Pradesh HC dismisses Writ Petition as Assessee fails to avail opportunity to submit evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITC-Claim-Not-By-Filing-Form-GST-ITC-02-Electronically-Andhra-Pradesh-HC-Writ-Petition-Avail-Opportunity-Submit-Evidence-TAXSCAN.jpg "ITC Claim done manually and not by Filing Form GST ITC 02 Electronically: Andhra Pradesh HC dismisses Writ Petition as Assessee fails to avail opportunity to submit evidence [Read Order]")
Judgment of Civil Court is Binding on Criminal Court to prove Legally Enforceable Debt u/s 138 of NI Act: AP HC [Read Order]
The Andhra Pradesh High Court ruled that the judgment of the civil court is binding on criminal court to prove legally enforceable debt under Section 138 of the Negotiable Instruments Act, 1881. ...
![Judgment of Civil Court is Binding on Criminal Court to prove Legally Enforceable Debt u/s 138 of NI Act: AP HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Judgment-of-Civil-Court-Binding-on-Criminal-Court-Enforceable-Debt-NI-Act-AP-HC-taxscan.jpg "Judgment of Civil Court is Binding on Criminal Court to prove Legally Enforceable Debt u/s 138 of NI Act: AP HC [Read Order]")
Activity of providing relief to the poor being Charitable in Nature cannot be Denied Exemption in a Corporate World: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that activity being charitable in nature towards general public utility cannot be equated with a money lending activity carried...
![Activity of providing relief to the poor being Charitable in Nature cannot be Denied Exemption in a Corporate World: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Activity-providing-relief-poor-being-Charitable-Nature-Denied-Exemption-Corporate-World-ITAT-TAXSCAN.jpg "Activity of providing relief to the poor being Charitable in Nature cannot be Denied Exemption in a Corporate World: ITAT [Read Order]")