Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court

The Rajasthan High Court has held that the assessee is entitled to lodge an ITC claim when the department considers the issue of revocation of GST registration cancellation.The bench of Justice Vijay Bishnoi and Justice Praveer Bhatnagar has directed the firm to file an application for restoration of its GST registration before the competent authority, which shall consider and decide...

Material Triggering Reassessment Must Be Furnished To The Assessee: Bombay High Court

The Bombay High Court has held that providing information to the assessee without furnishing the material based upon which the information is provided would render an assessee handicapped in submitting an effective reply to the show cause notice.The bench of Justice Dhiraj Singh Thakur and Justice Valmiki Sa Menezes has observed that the reassessment proceedings initiated are unsustainable on...

Tax Deposited During Search Can't Be Retained By Department Till Adjudication Of Notice: Punjab and Haryana High Court

The Punjab and Haryana High Court has held that deposits of tax during searches cannot be retained by the department until the adjudication of the notice.The bench of Justice Ritu Bahri and Justice Kuldeep Tiwari has directed the department to return the amount of Rs. 2.54 crores to the petitioner along with simple interest at the rate of 6% per annum from the date of deposit until the payment...

Breaking | Jiah Khan Death: Mumbai CBI Court Acquits Actor Sooraj Pancholi In Abetment Of Suicide Case

Nearly a decade after actor Jiah Khan (26) was found dead in her Juhu apartment, a Special CBI Court in Mumbai acquitted her then beau Sooraj Pancholi, charged with. Special Judge AS Sayyad pronounced the judgement, citing "paucity of evidence" in the case. Sooraj is the son of actors Zarina Wahab and Aditya Pancholi. He was arrested on June 10, 2013, seven days after Jiah’s...

Bar Council Of Delhi’s Special Committee Finalizes Advocates Protection Bill

A special committee of Bar Council of Delhi has finalized the Delhi Advocates (Protection) Bill, 2023 for providing safety and security to lawyers from incidents of assaults, killings, intimidation and threats. The resolution passed today by the coordination committee of All District Courts Bar Association of Delhi states that the special committee was headed by BCD member K.C. Mittal;...

Altruistic Surrogacy Should Mean Surrogacy By Outsider, 'Genetically Related' Clause In 2021 Act Defeats Logic: Karnataka High Court

The provision of Surrogacy (Regulation) Act 2021 which mandates that a surrogate mother should be "genetically related" to the intending couple defeats both altruism and logic, the Karnataka High Court has observed."The words “genetically related” appearing in Section 2(1)(zg) can only mean that the child to be born through surrogacy should be genetically related to the intending...

Functionality For Bank Account Validation Is Now Integrated With The GST System: GSTN

The Goods and Service Tax Network (GSTN) has issued an advisory on bank account validation.The functionality for bank account validation is now integrated with the GST system.The feature is introduced to ensure that the bank accounts provided by the taxpayer are correct.The bank account validation status can be seen under the Dashboard→My Profile→Bank Account Status tab in the FO...

Employee Remuneration, Legal Expenses, Board Meeting Expenses etc. , Can’t Be Attributable To Interest From FDs: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), while refusing to allow the income tax deduction, has held that employee remuneration, salary, legal expenses, board meeting expenses, and director sitting fees cannot be attributable to the interest earned from the fixed deposits.The bench of C. M. Garg (Judicial Member) and Dr. B. R. R. Kumar (Accountant Member) has observed that...

Service Tax Not Leviable On Incentives For Achieving Sales Target: CESTAT

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax is not leviable on incentives for achieving sales targets.The two-member bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has relied on the decision of the CESTAT in the case of M/s DD Motors vs. Commissioner of Central Excise, Uttar Pradesh,...

Allocation Of Area Development Charges By The State Government Cannot Be Treated As Consideration Towards A Service: CESTAT

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the allocation of area development charges by the state government cannot be treated as consideration for service.The bench of B. R. R. Kumar (Accountant Member) has observed that for a service to be taxable, it is necessary that there be a service provider and service recipient relationship...

"Shows Heinous Indifference": Law Students Condemn BCI's Resolution Requesting Supreme Court To Defer Same-Sex Marriage Issue To Parliament

Student groups from 36 Indian law schools have issued a statement condemning the "heinous indifference" allegedly shown by the Bar Council of India by passing a resolution- requesting the Supreme Court to leave the issue of marriage equality for LGBTQIA+ community to legislative process."The Resolution is ignorant, harmful, and antithetical to our Constitution and the spirit of inclusive...

Judicial Officer Sanjay Kumar Jaiswal Appointed As Additional Judge Of Chhattisgarh High Court

The union government on Thursday issued a notification for appointment of judicial officer Sanjay Kumar Jaiswal as an Additional Judge of the High Court of Chhattisgarh. The announcement in this regard was made by Law Minister Kiren Rijiju on Twitter. The Supreme Court Collegium on April 12 had recommend that Sanjay Kumar Jaiswal, Judicial Officer, be appointed as a Judge of the High...