Cal HC │ Reasonable opportunity should be granted to the assessee to produce the document impacting tax liability
Calcutta High Court: The Division Bench of Debangsu Basak and Bibhas Ranjan De, JJ. disposed of a appeal which was directed against
Tax
Delhi HC| Refund cannot be adjusted while appeal to earlier challenge to assessment is pending
Delhi High Court: A Division Bench of Manmohan and Manmeet Pritam Singh Arora JJ. disposed the petition and directed the respondents to
Whether on coming into force of GST Act a Municipal Corporation can levy advertisement tax/fee? Kar HC analyses
Karnataka High Court: Suraj Govindaraj, J. dismissed the petition as being devoid of merits. The facts of the case are such that
Is there an exemption of GST on service of Naturopathy provided with accommodation service? AAAR Uttarakhand answers
Appellate Authority for Advance Rulings, State of Uttarakhand GST: The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member)
To Appeal or Not to Appeal? Curious Case of Anti-Dumping Duty not Levied
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 30
Amalgamation does not necessarily nullify tax assessment as only the outer shell of the amalgamating company gets destroyed but the business and the adventure lives on: SC
It is essential to look beyond the mere concept of destruction of corporate entity which brings to an end or terminates any assessment proceedings.
Cal HC │ The interest of revenue has been safeguarded; Order of detention against the State upheld in matter of GST Act
Calcutta High Court: The Division Bench of T. S. Sivagnanam and Hiranmay Bhattacharyya, JJ., dismissed an appeal and connected application which was
Can States levy ‘Entry Tax’? West Bengal Taxation Tribunal explains
West Bengal Taxation Tribunal: The Coram of Justice Malay Marut Banerjee (Chairman) and Suranjan Kundu (Judicial Member) and Chanchalmal Bachhawat (Technical Member),
Cal HC | Detention order quashed due to lack of opportunity of hearing in the matter of S. 129 of the West Bengal Goods and Service Tax Act, 2017
Calcutta High Court: Md. Nizamuddin, J. disposed of a petition which was filed challenging the impugned order passed by the Deputy Commissioner
Relevance of Claimant’s Blemished Conduct: New Juridical Expositions on Contests Against State
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 24
Does Income Tax Act prohibit HRA Exemption On Rent Paid To Wife? ITAT answers
Income Tax Appellate Tribunal (ITAT), New Delhi: An appeal was filed by the assessee against the order of CIT(A)-21, New Delhi dated
Will Tax deducted at source be attracted on compensation awarded under Consumer Protection Act “in the form of simple interest”? NCDRC answers
National Consumer Disputes Redressal Commission (NCDRC): The Coram of Dinesh Singh (Presiding Member) and Justice Karuna Nand Bajpayee (Member) expressed that in
Guj HC | Court allows writ furnishing the GSTR – 6 return for recording and distributing the ISD credit
Gujarat High Court: The Division bench of J.B. Pardiwala and Nisha M. Thakore, JJ., allowed the petition in a matter related to
“In a taxing statute, it is the plain language of the provision that has to be preferred”. APMCs liable to pay service tax under the category of ‘renting of immovable property service’: SC
Supreme Court: In the instant appeals, the Market Committees located in Rajasthan raised their grievance over the decision of CESTAT that respective
Cal HC │ No intention of any evasion of tax; Court directs refund of penalty and tax paid on protest
Calcutta High Court: Md. Nizamuddin, J. decided on a petition which was filed challenging the impugned order of the appellate commissioner confirming
India Proposes to Tax Crypto Assets: A Review
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 12
Traffic blockage due to agitation, failure to deliver consignment within validity period of e-way bill; SC imposes cost of Rs. 59000 on Sales Tax Officer for illegally imposing penalty
“When the undeniable facts, including the traffic blockage due to agitation, are taken into consideration, the State alone remains responsible for not providing smooth passage of traffic.”
State ‘exclusivity’ for disallowance of certain fee, charge, etc. is to be viewed from the nature, not the number of undertakings on which the levy is imposed: SC
Supreme Court: The Division Bench of R. Subhash Reddy* and Hrishikesh Roy, JJ., held that to determine State Monopoly for disallowance of
Taxation of Cryptocurrency in India
by Vaibhav Garg*
Can merely disowning bank accounts exempt assessee from paying tax? Read why ITAT approved addition of Rs 12.81 Crores under S.68 of Income Tax Act
Income Tax Appellate Tribunal (ITAT), New Delhi: Stating that, “Urgent needs invite urgent action”, Amit Shukla, Judicial Member and Dr B.R.R. Kumar,