![Clarificatory Circular aiding Parent Provision can be Retrospective: Supreme Court sustains 1% AIR Customs Duty on Soyabean Meal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Supreme-Court-Customs-Duty-on-Soybean-Meal-TAXSCAN.jpg "Clarificatory Circular aiding Parent Provision can be Retrospective: Supreme Court sustains 1% AIR Customs Duty on Soyabean Meal [Read Order]")
Clarificatory Circular aiding Parent Provision can be Retrospective: Supreme Court sustains 1% AIR Customs Duty on Soyabean Meal [Read Order]
The Supreme Court of India recently clarified the retrospective applicability of clarificatory circulars issued against a statute, while proceeding...
![DRT limited to Adjudicating Recovery u/s 13(4) of SARFAESI, cannot decide on Property Ownership or Validity of Sale/Mortgage: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/01/Supreme-Court-DRT-limited-Section-134-of-SARFAESI-Property-Ownership-Taxscan.jpg "DRT limited to Adjudicating Recovery u/s 13(4) of SARFAESI, cannot decide on Property Ownership or Validity of Sale/Mortgage: Supreme Court [Read Judgement]")
![[BREAKING] Revenue cannot Levy Penalty on Belated GST Returns and then Disallow ITC due to Belated Filing: Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Madhya-Pradesh-High-Court-GST-GST-Returns-ITC-Input-Tax-Credit-GST-returns-penalty-taxscan.jpeg "[BREAKING] Revenue cannot Levy Penalty on Belated GST Returns and then Disallow ITC due to Belated Filing: Madhya Pradesh HC [Read Order]")
![Seizure of Cash by GST Authorities: Supreme Court to Examine Legality [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-Supreme-Court-Supreme-Court-GST-cases-Goods-and-Services-Tax-GST-Act-TAXSCAN.jpg "Seizure of Cash by GST Authorities: Supreme Court to Examine Legality [Read Judgement]")
Non-Functionality of TRACES Portal not Ground to Deny Benefits: Madhya Pradesh HC directs Demand Adjustment against Birla Corporation's pending Refunds [Read Order]
In a significant ruling, the Madhya Pradesh High Court has clarified that the non-functionality of the Income Tax Department's TRACES Portal cannot be used as a justification to deny an assessee the...
![Non-Functionality of TRACES Portal not Ground to Deny Benefits: Madhya Pradesh HC directs Demand Adjustment against Birla Corporations pending Refunds [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/TRACES-Portal-Madhya-Pradesh-High-Court-Birla-TRACES-Portal-issues-Income-Tax-Act-taxscan.jpg "Non-Functionality of TRACES Portal not Ground to Deny Benefits: Madhya Pradesh HC directs Demand Adjustment against Birla Corporations pending Refunds [Read Order]")
Dismissal of Income Tax Appeal owing to Mistake of Counsel: Madhya Pradesh HC directs Counsel and Applicant to spend time at Mercy Home [Read Order]
The Madhya Pradesh High Court recently took a compassionate approach in a case involving the dismissal of an income tax appeal due to a mistake by the counsel representing the appellant. The court...
![Dismissal of Income Tax Appeal owing to Mistake of Counsel: Madhya Pradesh HC directs Counsel and Applicant to spend time at Mercy Home [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Madhya-Pradesh-High-Court-Dismissal-of-Income-Tax-Appeal-Income-Tax-Appeal-Taxscan.jpg "Dismissal of Income Tax Appeal owing to Mistake of Counsel: Madhya Pradesh HC directs Counsel and Applicant to spend time at Mercy Home [Read Order]")
Provision under IPC not Invokable Directly Without Applying Penal Provisions of GST Act: Madhya Pradesh HC [Read Order]
The Madhya Pradesh High Court stated that GST authorities cannot bypass the procedural safeguards under the GST Act by directly invoking IPC provisions without first applying the penal provisions of...
![Provision under IPC not Invokable Directly Without Applying Penal Provisions of GST Act: Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Madhya-Pradesh-High-Court-Madhya-Pradesh-HC-GST-Act-Penal-Provisions-IPC-Provision-under-IPC-TAXSCAN.jpg "Provision under IPC not Invokable Directly Without Applying Penal Provisions of GST Act: Madhya Pradesh HC [Read Order]")
‘Abuse of Process of Law Cannot be Permitted’: MP HC Bars GST Authorities invoking IPC Provisions without applying GST Penal Provisions [Read Order]
The Madhya Pradesh High Court has ruled that the GST authorities cannot invoke penal provisions under the Indian Penal Code ( IPC ) without applying the corresponding penal provisions under the GST...
![‘Abuse of Process of Law Cannot be Permitted’: MP HC Bars GST Authorities invoking IPC Provisions without applying GST Penal Provisions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-Madhya-Pradesh-HC-Abuse-of-Process-of-Law-GST-Authorities-IPC-Provisions-taxscan.jpg "‘Abuse of Process of Law Cannot be Permitted’: MP HC Bars GST Authorities invoking IPC Provisions without applying GST Penal Provisions [Read Order]")
Madhya Pradesh HC upholds Deletion of Addition u/s 68 of Income Tax Act in absence of Substantial Question [Read Order]
The Madhya Pradesh High Court in a recent case held upheld the order deleting the addition made under section 68 of the Income Tax Act, 1961 due to lack of substantial question.As per Section 68 of...
Violation of Provision for Faceless Assessments to Impart Greater Efficiency, Transparency and Accountability: MP HC Lists Matter for Hearing [Read Order]
The Madhya Pradesh High Court listed the matter for hearing on the matter dealing with the violation of Section 151 A of the Income Tax Act, 1961 which is a provision for faceless assessments to...
Deletion of Addition Linked to Alleged Bogus Penny Stock Company's LTCG Claim: MP HC dismisses Appeal of Income Tax Dept [Read Order]
The Madhya Pradesh High Court has dismissed the appeal of the Income Tax Department with regards to the deletion of an addition linked to an alleged bogus penny stock company's long-term capital...
![Deletion of Addition Linked to Alleged Bogus Penny Stock Companys LTCG Claim: MP HC dismisses Appeal of Income Tax Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/madhya-pradesh-high-court-dismissal-long-term-capital-gains-deletion-of-addition-of-alleged-bogus-penny-stock-company-taxscan.jpg "Deletion of Addition Linked to Alleged Bogus Penny Stock Companys LTCG Claim: MP HC dismisses Appeal of Income Tax Dept [Read Order]")