Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 30]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at...
![[BREAKING] Jharkhand HC directs GST Dept to allow ITC on Delayed GSTR-3B Return filed for FY 2019-20 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Jharkhand-high-Cort-GSTR-3B-Return-filed-GSTR-3B-Taxscan.jpg "[BREAKING] Jharkhand HC directs GST Dept to allow ITC on Delayed GSTR-3B Return filed for FY 2019-20 [Read Order]")
![[BREAKING] GST ITC allowable on Delayed Returns for the FY 2017-18: Jharkhand HC directs Refund of Penalty & Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-ITC-GST-ITC-allowable-on-Delayed-Returns-Input-Tax-Credit-Jharkhand-High-Court-taxscan.jpg "[BREAKING] GST ITC allowable on Delayed Returns for the FY 2017-18: Jharkhand HC directs Refund of Penalty & Interest [Read Order]")
![Jharkhand HC Upholds GST Cancellation due to Lethargic Approach of Filing Appeal u/s 107 of GST After 1 year [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Jharkhand-High-Court-GST-Cancellation-Section-107-section107of-the-GST-Act-Taxscan.jpg "Jharkhand HC Upholds GST Cancellation due to Lethargic Approach of Filing Appeal u/s 107 of GST After 1 year [Read Order]")
₹54 Crore Fake ITC: Jharkhand HC grants Bail Granted in GST Case due to Lack of Evidence [Read Order]
In a notable decision, the Jharkhand High Court has granted bail to the accused in a case involving an alleged ₹54.33 crore fraudulent Input Tax Credit ( ITC ) scam under the Goods and Services Tax (...
![₹54 Crore Fake ITC: Jharkhand HC grants Bail Granted in GST Case due to Lack of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Jharkhand-High-Court-grants-Bail-Granted-in-GST-Case-Due-GST-Case-Due-to-Lack-of-Evidence-Taxscan.jpg "₹54 Crore Fake ITC: Jharkhand HC grants Bail Granted in GST Case due to Lack of Evidence [Read Order]")
No Clubbing of Clearance Values of Proprietor and Pvt Ltd Company for Excise Duty Determination: Jharkhand HC [Read Order]
In a recent case before Jharkhand High Court an appeal is disposed of ruling against the clubbing of clearance values of proprietorship and Pvt Ltd Company for the purpose Excise Duty Assessment. ...
![No Clubbing of Clearance Values of Proprietor and Pvt Ltd Company for Excise Duty Determination: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Jharkhand-High-Court-Jharkhand-HC-Excise-Duty-Excise-Duty-Assessment-proprietorship-and-Pvt-Ltd-Company-Clearance-Values-High-Court-News-High-Court-Updates-taxscan.jpg "No Clubbing of Clearance Values of Proprietor and Pvt Ltd Company for Excise Duty Determination: Jharkhand HC [Read Order]")
Tax Amount already Deposited: Jharkhand HC quashes Criminal Proceedings against Bizman [Read Order]
The High Court of Jharkhand has quashed criminal proceedings against a tractor trader and franchisee of Mahindra and Mahindra, in a case related to alleged tax evasion. The proceedings were initiated...
![Tax Amount already Deposited: Jharkhand HC quashes Criminal Proceedings against Bizman [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Jharkhand-High-Court-criminal-proceedings-Criminal-Proceedings-against-Bizman-Mahindra-franchisee-tax-case-taxscan.jpg "Tax Amount already Deposited: Jharkhand HC quashes Criminal Proceedings against Bizman [Read Order]")
Non-Filing of Condonation Application with Appeal Memo: Jharkhand HC dismisses Income Tax Dept Appeal [Read Order]
The Jharkhand High Court dismissed the department's appeal, ruling that a delayed condonation application not filed with the appeal memo cannot rectify defects if submitted later. The department...
![Non-Filing of Condonation Application with Appeal Memo: Jharkhand HC dismisses Income Tax Dept Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Jharkhand-High-Court-Jharkhand-HC-Jharkhand-HC-dismisses-Income-Tax-Income-Tax-Dept-Appeal-taxscan.webp "Non-Filing of Condonation Application with Appeal Memo: Jharkhand HC dismisses Income Tax Dept Appeal [Read Order]")
Inconsistent Expressions in Affidavit Not Sufficient Ground for Insufficiency Claim Against ED Materials: Jharkhand HC dismisses Hemant Sore's Petition [Read Order]
The Jharkhand High Court dismissed the writ petition filed by Jharkhand Chief Minister, Hemant Soren and held that mere use of inconsistent expressions in affidavit not ground to hold that materials...
Unjust Retention of Money or Property of Another is against Fundamental Principles: Jharkhand HC directs JBVNL to Refund TDS [Read Order]
The Jharkhand High Court has held that any unjust withholding of money or property from another party goes against the fundamental principles of justice, fairness, and good conscience and directed...
