![No Official Copy of GST ASMT-10 or SCN Served: Kerala HC quashes Assessment Order under GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/GST-ASMT-10-GST-show-cause-notice-Kerala-High-Court-Assessment-Order-GST-Act-assessment-GST-Act-taxscan.jpg "No Official Copy of GST ASMT-10 or SCN Served: Kerala HC quashes Assessment Order under GST Act [Read Order]")
No Official Copy of GST ASMT-10 or SCN Served: Kerala HC quashes Assessment Order under GST Act [Read Order]
The Kerala High Court quashed assessment order passed under the Goods and Service Tax Act (GST Act), 2017 as the official copy of GST ASMT-10 or show...
![Deposit of 20% of GST Demand assessed as per Assessment Order: Kerala HC dismisses Review Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/GST-Demand-Assessment-Order-kerala-hc-Kerala-High-Court-Kerala-HC-dismisses-Review-Petition-Review-Petition-TAXSCAN.jpg "Deposit of 20% of GST Demand assessed as per Assessment Order: Kerala HC dismisses Review Petition [Read Order]")
![Wrong payment of VAT under Different Statute would not Absolve Liability to Pay VAT where it is actually Due: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Wrong-payment-VAT-Statute-Absolve-Liability-Pay-VAT-Rajasthan-HC-TAXSCAN.jpg "Wrong payment of VAT under Different Statute would not Absolve Liability to Pay VAT where it is actually Due: Rajasthan HC [Read Order]")
![Relief to Kalyan Jewellers: Kerala HC Stays Coercive Steps on Apprehension of Income Tax Assessment Order Enforcement during Appeal Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Kalyan-Jewellers-Kerala-high-court-Coercive-Steps-on-Apprehension-Income-Tax-Assessment-Order-taxscan.jpg "Relief to Kalyan Jewellers: Kerala HC Stays Coercive Steps on Apprehension of Income Tax Assessment Order Enforcement during Appeal Proceedings [Read Order]")
Carry Forward of Business Loss and set off against profit shall be decided by AO who deals with assessment concerning Subsequent Year: Delhi HC [Read Order]
In a significant case, the Delhi High Court held that the carryforward of business loss and set off against profit should be decided by Assessing Officers (AO) dealing with the assessment concerning...
![Carry Forward of Business Loss and set off against profit shall be decided by AO who deals with assessment concerning Subsequent Year: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Business-Loss-profit-assessment-concerning-Subsequent-Year-Delhi-High-Court-Assessing-Officer-taxscan.jpg "Carry Forward of Business Loss and set off against profit shall be decided by AO who deals with assessment concerning Subsequent Year: Delhi HC [Read Order]")
Kerala HC rejects Contention of non-receipt of Notice, upholds Reopening of Assessment against Co-Op Society [Read Order]
In a significant ruling, the Kerala High Court dismissed a writ petition challenging the assessment order and demand related to the assessment year 2016-2017. The petitioner, a cooperative society,...
Pending Income Tax Appeal before ITAT on Income Tax Recovery: Kerala HC directs to file Stay Application [Read Order]
The Kerala High Court directed the petitioner to file a stay application as the Income-tax appeal is Pending before the Income Tax Appellate Tribunal (ITAT) on Income Tax Recovery Puliyammakkal...
![Pending Income Tax Appeal before ITAT on Income Tax Recovery: Kerala HC directs to file Stay Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Appeal-kerala-hc-saty-application-taxscan.jpg "Pending Income Tax Appeal before ITAT on Income Tax Recovery: Kerala HC directs to file Stay Application [Read Order]")
Direction to deposit 20 % of Income Tax Demanded as Condition to Treat assessee as Person not in Default: Kerala HC upholds Order Directing to file Stay Application [Read Order]
The Kerala High Court upheld the order granting one week time to file a stay application against an income tax order where the assessee was directed to remit 20% of the demand as a condition for...
![Direction to deposit 20 % of Income Tax Demanded as Condition to Treat assessee as Person not in Default: Kerala HC upholds Order Directing to file Stay Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Stay-Application-kerala-hc-Direction-Treat-taxscan.jpg "Direction to deposit 20 % of Income Tax Demanded as Condition to Treat assessee as Person not in Default: Kerala HC upholds Order Directing to file Stay Application [Read Order]")
Extraordinary Jurisdiction under Article 226 cannot be Invoked When Assessee Failed to File Statutory Appeal under GST Act: Patna HC [Read Order]
The Patna High Court has held that extraordinary jurisdiction under Article 226 of the Constitution of India cannot be invoked when the assessee fails to file a statutory appeal before the Central...
![Extraordinary Jurisdiction under Article 226 cannot be Invoked When Assessee Failed to File Statutory Appeal under GST Act: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Extraordinary-Jurisdiction-Assessee-Failed-to-File-Statutory-Appeal-under-GST-Act-Patna-HC-TAXSCAN.jpg "Extraordinary Jurisdiction under Article 226 cannot be Invoked When Assessee Failed to File Statutory Appeal under GST Act: Patna HC [Read Order]")
Delhi HC sets aside Reassessment u/s 147 of Income Tax Act Triggered based on Change in Opinion about Nature of Transaction [Read Order]
The Delhi High Court set aside reassessment under section 147 of the Income Tax Act, 1961 triggered based on the change in opinion about the nature of the transaction. Shourya Infrastructure Pvt...
![Delhi HC sets aside Reassessment u/s 147 of Income Tax Act Triggered based on Change in Opinion about Nature of Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-High-Court-Reassessment-Income-Tax-Act-Nature-of-Transaction-Income-Tax-TAXSCAN.jpg "Delhi HC sets aside Reassessment u/s 147 of Income Tax Act Triggered based on Change in Opinion about Nature of Transaction [Read Order]")
Failure to Upload Appeal due to Technical Problems in Income Tax Portal: Kerala HC directs to provide Link for Uploading [Read Order]
The Kerala High Court directed to provide link for uploading in the matter of failure to upload appeal due to technical problems in income tax portal. The petitioner in the present matter is M/s...
![Failure to Upload Appeal due to Technical Problems in Income Tax Portal: Kerala HC directs to provide Link for Uploading [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Upload-Appeal-Technical-problems-Kerala-high-court-Income-Tax-Portal-appeal-taxscan.jpg "Failure to Upload Appeal due to Technical Problems in Income Tax Portal: Kerala HC directs to provide Link for Uploading [Read Order]")