Amit Sharma
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.
GST
DGGI Gawahati | GST Bank Account Attachment Automatically Lapses After 1 Year: Gauhati High Court
The Gauhati High Court has held that provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 automatically ceases to operate after one year from the date of the attachment order.The bench of Justice Manish Choudhury directed...
GST
S. 74 GST Can’t Be Invoked to Question CENVAT Credit Availed Under Pre-GST Regime: Punjab & Haryana High Court
The Punjab and Haryana High Court has held that GST authorities cannot invoke Section 74 of the Central Goods and Services Tax Act, 2017, to determine the admissibility of CENVAT credit availed under the erstwhile Service Tax regime merely because the credit was subsequently...
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GST
Patna High Court Quashes Seizure Order Passed After Expiry Of 7 Days From Date Of NoticeÂ
BackgroundFAQsWhat is the limitation period to pass seizure order under CGST Act?Which provision seizure...
Indirect Taxes
Paying Agricultural Market Committee Tax In Punjab And Cess In Andhra Pradesh On Basmati Rice Doesn’t Amount To ‘Double Taxation’: Andhra Pradesh High Court
Background ArgumentsConclusionFAQsDoes Paying Agricultural Market Committee Tax In Punjab And Cess In Andhra Pradesh On ...
Direct Tax
Income Tax | Educational Trust Utilising Earnings For Educational Advancement Can’t Be Denied Section 12AA Registration: Punjab & Haryana High Court
BackgroundConclusionFAQsWhat is Section 12AA registration?Can educational institution be denied Section 12AA registration?Case DetailsThe Punjab...
Company & PMLA
Public Funds Auction | Committee Of Creditors Decision To Be Considered By NCLT, May Allow ‘Open Court Bidding’: Delhi High Court
BackgroundArgumentsConclusionFAQsWhat is a public funds auction called?Case DetailsThe Delhi High Court has held that...
GST
GST Registration Cancellation | ‘Additional Notices And Orders’ Tab In GST Portal Not Placed In Position Inviting Taxpayer’s Attention: Delhi High Court
BackgroundArgument ConclusionFAQsIs GST registration cancellation allowed?Case DetailsGST Registration Cancellation: The Delhi High court while setting...
Company & PMLA
Illegal Sand Mining: ED Provisionally Attach Immovable Properties Worth Rs. 93.84 Crore Acquired Under PMLA
The Enforcement Directorate (ED) has attached immovable properties worth Rs. 93.84 crore acquired under...
Direct Tax
Section 80-I Deduction Benefit Available Upon Conversion Of Proprietorship Concern To Private Limited Company: Punjab & Haryana High Court
The Punjab and Haryana High Court has held that deduction section 80-I under Income...
Indirect Taxes
CESTAT Quick Weekly Flashback: 15 To 21 September 2024Â
Tax Evasion | Dept. Failed To Prove Discrepancy Between Figures In Balance Sheets &...
Indirect Taxes
Indirect Tax Quick Weekly Flashback: 15 To 21 September 2024
Delhi High Court Customs Duty | Container Corporation Penalised For Not Securing Goods Under Its...
GST
Proceedings Initiated By State GST Dept; DGGI Can’t Block GST ITC: Himachal Pradesh High Court
The Himachal Pradesh High court has held that the Director General of Goods and...
Direct Tax
Employee Or His Legal Heirs Can’t Be Held Liable For TDS Non-Deposit: Delhi High Court
The Delhi High Court has held that the employee or his legal heirs cannot...
Direct Tax
TOLA Doesn’t Alter Structure For Income Tax Reassessment Approval; Delhi High Court Quashes Notices For 4 Years Old AY
The Delhi High Court has held that the Taxation and Other Laws (Relaxation &...
Latest articles
GST
DGGI Gawahati | GST Bank Account Attachment Automatically Lapses After 1 Year: Gauhati High Court
The Gauhati High Court has held that provisional attachment of bank accounts under Section...
GST
S. 74 GST Can’t Be Invoked to Question CENVAT Credit Availed Under Pre-GST Regime: Punjab & Haryana High Court
The Punjab and Haryana High Court has held that GST authorities cannot invoke Section...
Indirect Taxes
Service Tax Order Passed 8.5 Years After SCN Quashed: Meghalaya High Court
The Meghalaya High Court has quashed a service tax adjudication order against the Assam...
Indirect Taxes
DRI Busts International Gold-Smuggling Syndicate Operated By Chinese National
The Directorate of Revenue Intelligence (DRI), Mumbai Zonal Unit, has busted an international gold-smuggling...