Comment The Court supported the petitioner’s argument, affirming that the Act establishes a distinct limitation period, thereby exempting the relevance of Section 5 of the Limitation Act. Pleading The petitioner, through their counsel, argued that the appeal should not have been dismissed solely on the
Comment The assessing officer’s role is pivotal in determining the classification of goods and subsequent tax implications. It is imperative for the assessing officer to objectively consider all materials and precedents presented by the petitioner before concluding the assessment. The principles of natural justice dictate
Comment The court directs the lower court to promptly address the stay application and issue a reasoned order within two weeks. The judgment underscores the importance of timely resolution and procedural fairness in legal proceedings. Pleading The petitioner, Gurdeep Singh, brings forth a grievance regarding
Comment The court allows the present writ petition, setting aside the order dated 25.11.2022, and remits the matter to the Assistant Commissioner, State Tax, Sector-6, Aligarh, to issue a fresh notice with a specified date for the hearing. This decision aligns with the judgment in
Comment The Taxpayer wanted to file an appeal after the time mentioned in CGST Act. They argued that the limitation act is relevant here. The court denied their plea and said that the CGST Act is a complete code in itself. Pleading To grant permission
Comment The court’s decision to allow compliance with the conditions stated in the notification, despite the petitioner’s situation, reflects a balanced approach to ensure fairness in tax appeal matters. Pleading Nexus Motors Private Limited contests an appellate order dismissing its appeal due to a five-day
Comment The court’s decision to set aside the penalty order and direct a fresh assessment aligns with principles of fairness and adherence to legal requirements. It underscores the importance of establishing intent to evade tax before imposing penalties under Section 129 of the GST Act.
Introduction The recent rulings by the Andhra Pradesh Authority for Advance Rulings (AAR) have brought clarity and raised questions regarding the Goods and Services Tax (GST) applicability in the agricultural sector. In a case involving Gayatri Enterprises, the AAR addressed the taxation nuances surrounding processed
Impact of Revised GST Rates on Infrastructure Projects The recent adjustments in Goods and Services Tax (GST) rates for work contracts and sub-contracts have brought about significant implications for infrastructure projects in Chennai. Challenges Faced by Local Authorities Local authorities, including the Greater Chennai Corporation
Crackdown on FMCG Companies for Alleged Tax Evasion The Directorate General of GST Intelligence (DGGI) has launched actions against several major players in the fast-moving consumer goods (FMCG) sector, including ITC, Prataap Snacks, PepsiCo, Balaji Wafers, RP Sanjiv Goenka Group, and others, for alleged tax
