![Plea for Condonation of Delay under Limitation Act beyond the Statutory period prescribed u/s 107(4) of GST Act not Accepted: Tripura HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Plea-Condonation-Delay-Limitation-Act-Statutory-period-prescribed-GST-Act-Tripura-HC-TAXSCAN.jpg "Plea for Condonation of Delay under Limitation Act beyond the Statutory period prescribed u/s 107(4) of GST Act not Accepted: Tripura HC [Read Order]")
Plea for Condonation of Delay under Limitation Act beyond the Statutory period prescribed u/s 107(4) of GST Act not Accepted: Tripura HC [Read Order]
In a recent case, the Tripura High Court has held that a plea for condonation of delay under the limitation act beyond the statutory period...
![Recovery of Excess Charges Paid Towards Excise Supervisory Staff: Bombay HC Dismisses Writ as Money Claim not Maintainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Recovery-Excess-Charges-Excise-Supervisory-Bombay-HC-Writ-Money-Claim-Maintainable-TAXSCAN.jpeg "Recovery of Excess Charges Paid Towards Excise Supervisory Staff: Bombay HC Dismisses Writ as Money Claim not Maintainable [Read Order]")
![Compounding Fee not Tax or Duty: Delhi HC directs Legal Metrology Department to Refund Compounding Fee paid by Oil Marketing Companies [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Compounding-Fee-Tax-Duty-Delhi-HC-Legal-Metrology-Department-refund-Oil-Marketing-Companies-TAXSCAN.jpg "Compounding Fee not Tax or Duty: Delhi HC directs Legal Metrology Department to Refund Compounding Fee paid by Oil Marketing Companies [Read Order]")
Husband Acquiring Property in Name of Wife does not Necessarily Imply Benami Transaction: Calcutta HC [Read Order]
In a recent decision the Calcutta High Court observed that the husband acquiring property in the name of wife does not necessarily imply Benami transaction. The factual matrix of the present case...
![Husband Acquiring Property in Name of Wife does not Necessarily Imply Benami Transaction: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Husband-Acquiring-Property-Name-of-Wife-Necessarily-Imply-Benami-Transaction-Calcutta-HC-TAXSCAN.jpg "Husband Acquiring Property in Name of Wife does not Necessarily Imply Benami Transaction: Calcutta HC [Read Order]")
Refund of Tax recovered/collected is a ‘Debt’ till Actual Payment: Delhi HC asks Dept to pay Interest to Punjab & Sind Bank [Read Order]
The division bench of the High Court of Delhi has held that the refund of tax recovered or collected is a "debt" till actual payment and asks the department to pay interest to Punjab & Sind Bank....
![Refund of Tax recovered/collected is a ‘Debt’ till Actual Payment: Delhi HC asks Dept to pay Interest to Punjab & Sind Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Refund-Tax-r-Debt-Actual-Payment-Delhi-HC-Dept-Interest-Punjab-Sind-Bank-taxscan.jpg "Refund of Tax recovered/collected is a ‘Debt’ till Actual Payment: Delhi HC asks Dept to pay Interest to Punjab & Sind Bank [Read Order]")
Definition of ‘Relative’ under Senior Citizens Act cannot be Imported in IT Act: Delhi HC dismisses Writ Petition seeking Gift Tax Exemption [Read Order]
The division bench of the Delhi High Court has held that the definition of ‘relative’ under the Senior Citizens Act cannot be imported in IT Act and dismissed the Writ petition seeking gift tax...
![Definition of ‘Relative’ under Senior Citizens Act cannot be Imported in IT Act: Delhi HC dismisses Writ Petition seeking Gift Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Senior-Citizens-Act-IT-Act-Delhi-HC-Writ-Petition-Gift-Tax-Exemption-taxscan.jpg "Definition of ‘Relative’ under Senior Citizens Act cannot be Imported in IT Act: Delhi HC dismisses Writ Petition seeking Gift Tax Exemption [Read Order]")
Delegated Legislation cannot violate Statute: Bombay HC allows Benefits SEI Scheme to Exporter without IEC [Read Order]
The division bench of Bombay High Court presided by Justice S. V. Gangapurwala and Justice Vinay Joshi has held that delegated legislation cannot violate the statute and allows benefits Services...
![Delegated Legislation cannot violate Statute: Bombay HC allows Benefits SEI Scheme to Exporter without IEC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Delegated-Legislation-Bombay-HC-SEI-Scheme-Exporter-IEC-taxscan.jpg "Delegated Legislation cannot violate Statute: Bombay HC allows Benefits SEI Scheme to Exporter without IEC [Read Order]")
GST: Delhi HC quashes Notice for Provisional Attachment without following Statutory Requirements [Read Order]
The division bench of the High Court of New Delhi has quashed the notice for provisional attachment without following statutory requirements. The petitioner, Zuric Traders field Writ petition...
![GST: Delhi HC quashes Notice for Provisional Attachment without following Statutory Requirements [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/GST-Delhi-HC-Notice-Provisional-Attachment-Statutory-Requirements-taxscan.jpg "GST: Delhi HC quashes Notice for Provisional Attachment without following Statutory Requirements [Read Order]")
No Proof of Payment from Debtor: Delhi HC upholds Income Tax Deduction of Bad Debts u/s 36(1)(vii) [Read Order]
The division bench of the Delhi High Court has held that there was no proof of payment from the debtor and upholds deduction of bad debts u/s 36(1)(vii). The Assessing Officer during assessment...
![No Proof of Payment from Debtor: Delhi HC upholds Income Tax Deduction of Bad Debts u/s 36(1)(vii) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Payment-Debtor-Delhi-HC-Deduction-Bed-Debts-taxscan.jpg "No Proof of Payment from Debtor: Delhi HC upholds Income Tax Deduction of Bad Debts u/s 36(1)(vii) [Read Order]")
Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax cannot be levied on “Pandal and Shamiana services” before 1.6.2007 since the “works contract...
![Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Pandal-and-Shamiana-services-CESTAT-taxscan.jpg "Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]")