Upon reviewing the case and the medical records presented, the Karnataka High Court found merit in the petitioner’s plea. The court noted the documentary evidence establishing the father’s prolonged ...

In simple words, judicial discipline means, the lower authorities following the decisions of the higher authorities. In the GST context, the decisions given by the Appellate Authorities, Appellate ...

On top of the higher tax rate, the department can levy penalties under Section 270A and Section 271AAC. These are calculated on the additional tax assessed: Under Section 270A (for under-reporting or ...

However, the Assessing Officer initiated penalty proceedings under Section 271(1)(c) for allegedly furnishing inaccurate ...

Delhi High Court held that Rule 16 of the Drawback Rules does not prescribe any limitation especially when there are strong ...

Delhi High Court has declined to quash an order holding a Chartered Accountant (CA) liable for penalties in a case involving alleged fraudulent duty drawback claims. Yogendra Singh Balyan, the ...

Accordingly, the Orissa High Court set aside and quashed the impugned demand order dated April 26, 2024, passed by the Assistant Commissioner, CGST. The court allowed the writ petition.

Kerala High Court held that penalty under section 117 of the Customs Act cannot be sustained since no reasons are assigned for imposition of the same. Further, since main allegation against employee ...

It was assessed to entry tax under the UP Entry Tax Act, 2000. An appeal against the assessment orders did not meet with success. It was contended that said 2000 Act was held to be ultra vires by the ...

(iii) An order passed by punishing authority on behalf of appellate authority by stating the same to have been passed with the approval of appellate authority is impermissible, illegal, nullity, coram ...

ITAT Kolkata held that re-assessment proceedings initiated under section 148 of the Income Tax Act without any tangible material and without independent application of mind is not sustainable in law.

1. (1) These rules may be called the Odisha Goods and Services Tax (Second Amendment) Rules, 2025. (2) Save as otherwise provided in these rules, they shall come into force on the date of their ...