Benefit of ITC accrued under UP VAT Act to dealers after introduction of GST Act 2017 though having closing stocks – SC admits Petition Supreme Court admits Petition on the issue whether after the introduction of the Goods and Services Tax Act from 1st July 2017, the registered …

Mounting auto rickshaw body on chassis, amounts to new product coming into existence liable to purchase tax under U.P. Sales Tax Act. In a recent judgment, the Hon’ble Supreme Court held that upon mounting a fabricated auto rickshaw body on a three wheeler chassis, a new product comes …

High Court order upholding direction for Registration u/s 12A without applying determinative tests laid down by Apex Court set aside In a recent judgment, Hon’ble Supreme Court set aside the judgment of Allahabad High Court in granting registration u/s 12A without applying determinative tests laid down by Apex …

In the absence of satisfaction recorded in the assessment order regarding penalty proceedings under Section 271D, no penalty could be levied In a recent judgment, Hon’ble Supreme Court declined to interfere with Gujarat High Court judgment holding that in the absence of any satisfaction recorded regarding penalty proceedings …

GST Act mandates personal hearing to be given to the party, either on written request, or against whom an adverse order is contemplated In a recent judgment, Hon’ble High Court of Uttarakhand has held that the scheme of the GST Act 2017 mandates that, in either of the …

Once registration u/s 12A of Income Tax Act is granted, the grant of registration under Section 80G of the Act cannot be refused In a recent judgment, Hon’ble Supreme Court declined to interfere with the view taken by Chhattisgarh High Court that when a institution stands registered as …