Refunded Cess Amount cannot be recovered by revenue Dept as refund was based on Judgement which was overruled: Supreme Court [Read Judgement]
The Two-member Bench of supreme Court recently has held that the refunded cess amount could not be recovered by revenue department as refund was...
![Madras HC Dismisses WP against Assessment Order passed u/s 73 of Tamil Nadu Goods and Services Tax Act on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Madras-HC-WP-Assessment-Order-passed-Tamil-Nadu-Goods-Services-Tax-Act-TAXSCAN.jpg "Madras HC Dismisses WP against Assessment Order passed u/s 73 of Tamil Nadu Goods and Services Tax Act on ground of Limitation [Read Order]")
![Rejection of Claim of Refund Application u/s 27A of the Customs Act without Giving Sufficient opportunity to petitioner: Madras HC Quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-Claim-Refund-Application-Customs-Act-Giving-Sufficient-petitioner-Madras-HC-TAXSCAN.jpg "Rejection of Claim of Refund Application u/s 27A of the Customs Act without Giving Sufficient opportunity to petitioner: Madras HC Quashes Order [Read Order]")
![Income Tax Proceedings against Saravana Group for Suppressed Sales: Madras HC Dismisses Petition Challenging Tax Demand on Technical Grounds [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Madras-High-Court-Income-Tax-Proceedings-Income-Tax-Proceedings-against-Saravana-Group-Suppressed-Sales-Madras-HC-Dismisses-taxscan.jpg "Income Tax Proceedings against Saravana Group for Suppressed Sales: Madras HC Dismisses Petition Challenging Tax Demand on Technical Grounds [Read Order]")
Cash Credit Account is not a Debt and Cannot be Made Attachable: Calcutta HC Sets aside Attachment Order [Read Order]
The Calcutta High Court set aside the attachment order since the cash credit account is not a debt and cannot be made attachable. J. L. Enterprises, the petitioner is a partnership firm. On 4th...
![Cash Credit Account is not a Debt and Cannot be Made Attachable: Calcutta HC Sets aside Attachment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cash-Credit-Account-Debt-and-Cannot-be-Made-Attachable-Calcutta-High-Court-Attachment-Order-taxscan.jpg "Cash Credit Account is not a Debt and Cannot be Made Attachable: Calcutta HC Sets aside Attachment Order [Read Order]")
Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]
A Single Bench of the Kerala High Court recently observed that the appeal Provision of the Central Goods and Services Tax Act, 2017 (CGST) is inbuilt mechanism and impliedly excludes the application...
![Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Appeal-Provision-CGST-Act-Inbuilt-Mechanism-Impliedly-Excludes-Application-Limitation-Act-Kerala-HC-TAXSCAN.jpg "Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]")
Direction to Declare Section 16(4) of CGST/SGST Act 2017 r/w Rule 61 of KGST Rules as Ultravires Constitution: Karnataka HC dismisses WP [Read Order]
The High Court of Karnataka dismissed the Writ Petition direction to declare section 16(4) of the Central Goods and Service Tax (CGST/SGST) Act 2017 r/w Rule 61 of Karnataka Goods and Service Tax...
![Direction to Declare Section 16(4) of CGST/SGST Act 2017 r/w Rule 61 of KGST Rules as Ultravires Constitution: Karnataka HC dismisses WP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Direction-to-Declare-KGST-Rules-Ultravires-Constitution-Karnataka-HC-dismisses-WP-TAXSCAN.jpg "Direction to Declare Section 16(4) of CGST/SGST Act 2017 r/w Rule 61 of KGST Rules as Ultravires Constitution: Karnataka HC dismisses WP [Read Order]")
Appellate Authority shall Consider GST Appeal with Reference to Statutory Compliance Only without Limitation: Madras HC [Read Order]
The Madras Bench of the High Court has held that the appellate authority should consider the Goods and Service Tax (GST) appeal with reference to the statutory compliance only without referring to...
![Appellate Authority shall Consider GST Appeal with Reference to Statutory Compliance Only without Limitation: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Appellate-Authority-shall-Consider-GST-Appeal-Reference-to-Statutory-Compliance-Madras-HC-TAXSCAN.jpg "Appellate Authority shall Consider GST Appeal with Reference to Statutory Compliance Only without Limitation: Madras HC [Read Order]")
Delhi HC quashes Order u/s 148A(d) of Income Tax Act and Assessment Notice Issued against Non-Existent Partnership Firm [Read Order]
A Division Bench of the Delhi High Court quashed the order under Section 148A(d) of Income Tax Act, 1961 and an assessment notice issued against non-existent partnership firm. The petitioner,...
![Delhi HC quashes Order u/s 148A(d) of Income Tax Act and Assessment Notice Issued against Non-Existent Partnership Firm [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delhi-High-Court-Delhi-HC-quashes-Order-Income-Tax-Act-Assessment-Notice-Non-Existent-Partnership-Firm-Partnership-Firm-taxscan.jpg "Delhi HC quashes Order u/s 148A(d) of Income Tax Act and Assessment Notice Issued against Non-Existent Partnership Firm [Read Order]")
Writ Petition Maintainable to Question Initiation of Proceedings u/s 148 of Income Tax Act: Bombay HC [Read Order]
The Bombay High Court ruled that a writ petition is maintainable to question initiation of proceedings under Section 148 of the Income Tax Act, 1961. The challenge raised in the writ petition...
![Writ Petition Maintainable to Question Initiation of Proceedings u/s 148 of Income Tax Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Writ-Petition-Maintainable-to-Question-Initiation-of-Proceedings-Income-Tax-Act-Bombay-HC-TAXSCAN.jpg "Writ Petition Maintainable to Question Initiation of Proceedings u/s 148 of Income Tax Act: Bombay HC [Read Order]")
![Assessment Order u/s147 of Income Tax Act is Appealable Order: Calcutta HC Dismisses WP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-is-Appealable-Order-Calcutta-HC-Dismisses-WP-HC-TAXSCAN.jpg "Assessment Order u/s147 of Income Tax Act is Appealable Order: Calcutta HC Dismisses WP [Read Order]")