Indirect Tax Half Yearly Digest: January To June 2024 - PART II

Allahabad High CourtAllahabad High Court Grants Bail To Applicant Accused Of Availing Excess Input Tax Credit, As Proceedings U/S 70 And 74 Pending Since LongCase Title: Qamar Ahmed Kazmi vs. State of U.P. Citation: 2024 LiveLaw (AB) 131The Allahabad High Court has granted bail to the applicant accused of availing excess input tax credit as the proceedings under Section 70 and Section 74 of...

Direct Tax Half Yearly Digest: January To June 2024 - PART II

Kerala High CourtAssessee Can't Indefinitely Seek Time In Response To SCN: Kerala High CourtCase Title: Shaju Pachelil Pathrose Versus Additional/Joint/Deputy/Assistant Commissioner Of Income TaxCitation: 2023 LiveLaw (Ker) 12The Kerala High Court has held that the assessee cannot indefinitely seek time in response to a show cause notice.Writ Petition Challenging Orders Of Tamil Nadu...

Direct Tax Half Yearly Digest: January To June 2024 - PART I

Supreme CourtTaxpayer Entitled To Hearing On Merits If Appeals Were Dismissed By HC For Delay In Filing Paper-Book: Supreme CourtCase Title: Herbicides India Limited vs ACIT2024 LiveLaw (SC) 44While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee...

AAAR & AAR Half Yearly Digest: January To June 2024

AAARNo GST Payable By Fair Price Shop Selling Kerosene Oil To Ration-Card Holders: AAARAppellant's Name: Chanchal SahaThe West Bengal Appellate Authority of Advance Ruling (AAAR) has held that no GST is payable by fair-priced shops selling kerosene oil to ration-card holders.AARE-Commerce Operators Liable To Collect TCS For Providing Platform For Selling Digital Gold: AARApplicant's Name:...

CESTAT Half Yearly Digest: January To June 2024 - PART II

CESTAT Allows Refund Of Service Tax Paid On Cancelled Bookings Of FlatsCase Title: Kanakia Spaces Reality Pvt. Ltd. Versus Commissioner Of Cgst & Central Excise, MumbaiThe Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the refund of service tax paid on cancelled bookings of flats.Freight/Insurance Amount Is Not Includible In Assessable Value Of...

CESTAT Half Yearly Digest: January To June 2024 - PART I

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTATCase Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GSTThe Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is...

Karnataka High Court Half Yearly Digest [January 2024 To June 2024]

Citations: 2024 LiveLaw (Kar) 001 To 2024 LiveLaw (Kar) 290Nominal Index:Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka. 2024 LiveLaw (Kar) 1H B Bhagyalakshmi AND Cheluvamma. 2024 LiveLaw (Kar) 2Late H.H. Jyotendra Sinhji Vikramsinhji & Others AND State of Karnataka & Others. 2024 LiveLaw (Kar) 3Hemanth Raju AND Punitha H J and Another. 2024 LiveLaw (Kar) 4ABC AND State...

Allahabad High Court Monthly Digest: June 2024 [Citations 367-415]

NOMINAL INDEX M/S Pragyason Constructions Private Limited v. State Of U.P. And 2 Others 2024 LiveLaw (AB) 367 National Highways Authority Of India V. Rampyari And Another 2024 LiveLaw (AB) 368 Punjab National Bank Earlier Oriental Bank of Commerce v. Sanjeevani Shiksha Samiti 2024 LiveLaw (AB) 369 Shekhar Kapoor And 10 Others v. State Of Up And 3 Others 2024 LiveLaw...

Supreme Court Monthly Round-Up: June 2024

As the Supreme Court prepares to reopen on July 8 and the vacation period concludes, LiveLaw brings you its monthly digest of June. This digest will keep you updated on all the significant developments that occurred before the Vacation Benches. From the progress in Kejriwal's plea against the Delhi High Court's interim order staying his bail to updates on the NEET-UG 2024 matter, we've got...

Labour & Service Monthly Digest: June 2024

Delhi High Court Not Allowing Representation By A Defence Assistant Is Violative Of Principles Of Natural Justice: Delhi High Court Case Name- Delhi Transport Corporation Vs Ram Avatar Sharma A single judge bench of the Delhi High Court comprising of Justice Chandra Dhari Singh in the case of Delhi Transport Corporation Vs Ram Avatar Sharma has held that a person not...

Jammu and Kashmir and Ladakh High Court Monthly Digest June 2024

Nominal Index:Kapil Sharma Vs UT of J&K 2024 LiveLaw (JKL) 142Naba Kumar Giri Vs Union Of India 2024 LiveLaw (JKL) 143Sita Devi Vs Union Of India 2024 LiveLaw (JKL) 144Sh. Vaibhav Singh Vs Sh. Taushar Gaind 2024 LiveLaw (JKL) 145Mohammad Ashraf Mir Vs State Of J&K 2024 LiveLaw (JKL) 146Manzoor Ahmad Gunna& Ors. Vs Ut Of J&K And Anr 2024 LiveLaw (JKL) 147Kewal Krishan Gupta Vs...

RERA Cases Monthly Digest: June 2024

Karnataka Real Estate Regulatory Authority Despite Offering Alternate Flat To Homebuyer, Builder Failed To Hand Over Possession On Time, Karnataka RERA Orders Refund Case – Devdas Pandurang Shetti & another Versus M/s Mantri Developers Pvt. Ltd. & others Karnataka Real Estate Regulatory Authority (Authority) bench, comprising GR Reddy (Member), has directed the builder...