The question was of right to give condonation of delay. Not one or two day but of 1365 days. In this judgment the court allowed the CoD. citatio Citations M/s Anil Enterprises v. Commissioner of Commercial Tax, U.P. Lucknow Postmaster General & Ors. v. Living
Intention to evade tax is essential for penalty The most litigated issue. Good are moving and are held by the authorities. In many cases the court has put an emphasis that intention to evade tax is important. Penalty cant be levied merely on a clerical
The cancellation of registration was dropped by the honourable high court. Pleading Petitioner impugns show cause notice dated 05.07.2023 whereby the registration of the petitioner has been suspended. Petitioner further seeks a direction to the respondent to cancel the registration of the petitioner
ITC taken in wrong head allowed by the court. It was one of the very common issue in the initial period. People were not allowed to amend the return. But the ITC taken in wrong head should have been allowed to be corrected. This was
DGCI power to issue notices- Very important decision and I would like to give it a 4/5 for importance. Many time the question is raised on the power of DGCI. Here the answer is given in detail by the honourable CESTATE . The DGCI has
The judgment of high court are reversed. In this case the honourable SC outs and end to the age old controversy. Cases like Gannon Drunkly came to picture again. Around 50 petitions were bunched together. They had same issue. Citations- Sales Tax Officer, Pilibhit v.Budh
