Recently, the Telangana High Court in the case of Micro Systems and Services (Sole Proprietorship) v. Union of India (Writ Petition No.37465 of 2021; dated 05.09.2022) has directed the Revenue to retrospectively consider the refund claims of unutilized ITC on account of inverted duty structure under Section 54(3)(ii) of the Central Goods and Services Tax …

Notices u/s 148 for the AY 2013-14 & AY 2014-15 can be challenged in Writ Jurisdiction, on the ground of being time barred as per proviso to S. 149. Cases: Hon’ble Punjab & Haryana High Court in Kulwant Singh v. UOI CWP 18032/2022 has stayed the proceedings initiated under S. 148, issued in April, 2021 …

In the recent case, the Hon’ble High Court of Punjab and Haryana  refused to grant relief to the Petitioner against the 148 proceedings holding that Writ Court will not entertain 148 proceedings at the notice stage if the AO has followed the due procedure prescribed under the Income Tax Act. The primary issue that arose …

In a recent case, the Division Bench of Hon’ble Delhi High Court has granted an interim relief in proceedings under Section 148 of the Income Tax Act (“Act”) for being beyond the period of 3 years as per S. 149(1)(a) of the Act. The fact of the case in W.P(C) No. 11527/2022 are that the …

Granting relief to several assessees who missed the statutory deadline of 27.12.2017 to file the TRAN-1 form, the Supreme Court in UOI v. Filco Trade SLP (C) No. 32709 -2018 has ordered the GSTN to open a 2-month additional window on the Portal from September 1, 2022 to October 31, 2022 for claiming Transitional Credit. …

In a landmark ruling, the Hon’ble WB Taxation Tribunal held that the State of WB lacked legislative competence in enacting Section 5 & Section 6 of the WB Finance Act, 2017 on account of deletion of Entry 52 of List II of 7th Schedule by The Constitution 101st Act, 2017 w.e.f. 16.09.2016. The tribunal held …

Recently the Hon’ble MP High Court has set aside the Notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, which was delivered to the Assessee only on 16.04.2021. The Hon’ble Court while setting aside the Notice dated 31.03.2021 held that the Assessing Officer was mandated to follow the procedure prescribed under Section …

The Hon’ble Delhi High Court has been pleased to stay the Notices issued under Section 148 of the Income Tax Act, which have been dated 31.03.2021 or before, however, digitally signed/received/issued/delivered only on 01.04.2021 or later. The said interim stay has been granted in the case of Sharad Garg v. ITO W.P(C) No. 8994/2021 and …

The Division Bench of Hon’ble Bombay High Court , in W.P.(C) No. 2693 of 2021, while deciding a Petition  wherein challenge to the blocking/freezing of the Electronic Credit Ledger (“ECL”) under Rule 86-A of the CGST Rule was made, held that power to block ECL is drastic in nature and therefore all the requirements of …

In a recent ruling in the case of CCE v. Lumino Industries Limited STA No. 76795 of 2017, the Hon’ble CESTAT Kolkata has set aside the appeal filed by the department against the order of the Principal Commissioner, ST Kolkata and has held that the Service Tax is payable only on the service component of …