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Direct Tax
AO Can’t Pass Assessment Order Once Limit Lapses As Per S. 153(2) Proviso: Gujarat High Court
The Gujarat High Court has held that the Assessing Officer (AO) can’t pass assessment...
GST
GST Appeals Filed Beyond 4 Months Can’t Be Entertained, Limitation Act S. 5 Excluded: Uttarakhand High Court
The Uttarakhand High Court has held that an appeal under Section 107 of the...
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Direct Tax
AO Can’t Pass Assessment Order Once Limit Lapses As Per S. 153(2) Proviso: Gujarat High Court
The Gujarat High Court has held that the Assessing Officer (AO) can’t pass assessment...
GST
GST Appeals Filed Beyond 4 Months Can’t Be Entertained, Limitation Act S. 5 Excluded: Uttarakhand High Court
The Uttarakhand High Court has held that an appeal under Section 107 of the...
GST
Omission of GST Rule 96(10) Applies to Pending Export Refund Cases: Supreme CourtÂ
The Supreme Court has held that the omission of Rule 96(10) of the Central...
Company & PMLA
ECIR Not Beyond Judicial Review: Karnataka HCÂ
The Karnataka High Court has ruled that a petition invoking Article 226 of the...