The recent ruling by the Hon’ble Madras High Court in the matter of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the Commissioner of CGST & Central Excise, Chennai [Writ Petition No. 1324 of 2024 dated February 01, 2024], marks a significant development in the realm of tax law.
The Central Board of Indirect Taxes (“CBIC”) having power in Section 164 of the CGST Act, 2017, released a crucial Notification No. 94/2020-Central Tax dated 22nd December, 2020 by which a new Rul
CBDT extends the due date of filing of Form 26Q for the second quarter of Financial Year 2022-23 from 31st October, 2022 to 30th November, 2022 vide circular number 21/2022 dated 27th October 2022.
After the successful submission of Trademark application, the user should check for the status of trademark application. While checking for the same there 14 types of Status which are as follows: New Application When the status reads ‘New Application’, it means that the application has just been received for further scrutiny. This is the initial […]
A Brand registration or trademark registration is inevitable for all kinds of business organizations. A brand speaks a lot about a business organization and its line of products and services it deals with. In this blog, we are going to know about the various documents required, Process and the meaning of different status in Trademark […]
The court ruled that submitting a reply in the form GST-DRC-06 is not mandatory under Section 73(9), 74(9), and 76(3) of the GST Act. Additionally, the court emphasized that a reply sent through postal means should also be considered valid.
The High Court not only declared the order as erroneous but also directed the tax authorities to donate Rs10,000 to the PM CARES Fund. The court highlighted that the show-cause notice provided only seven days to respond, and the order was passed on the eighth day. Consequently, the court reasoned that the taxpayer could not be held liable for not paying the tax along with interest within 30 days of the notice’s issuance.
In the case of Chukkath Krishnan Praveen vs. State of Kerala, the Kerala High Court has issued a directive instructing tax authorities to entertain rectification requests for errors in GSTR-3B filings.
The High Court has strongly criticized officials from the Income Tax Department for conducting raids on an advocate’s premises without a warrant. The officials seized both digital and physical files of a client and barred the advocate from court for three days.
more reasonable timeframe of 3 months for the assessee to make the payment. If the payment was not completed within this extended period, the revenue authority retained the right to initiate recovery proceedings.