Search Results for "Tax Liability"

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GST Audit Permissible for Period When Registration Was Active, Even If Cancelled Later. "Registered or Deregistered, Compliance Obligation Under SGST Act Persists."

Acts and Sections Discussed: Maharashtra Goods and Services Tax Act, 2017 (SGST Act) Section 2(13) - Definition of "audit." Section 2(94) - Def...

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COVID-19 Impact on Advance Tax Compliance: Relief Granted by Remanding Interest Waiver Application. Pandemic-induced financial constraints considered valid grounds for reassessment of interest waiver under Section 234C of the Income Tax Act.

The Bombay High Court quashed an order rejecting an application for waiver of interest under Section 234C of the Income Tax Act and remanded the matt...

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Nagari Niwara Parishad vs. Municipal Corporation of Greater Mumbai: Property Tax Adjustment and Legal Complexities "Examining the interplay of rateable value, property tax adjustments, and legal obligations under the MMC Act."

This judgment addresses the appeals filed by Nagari Niwara Parishad, a public charitable trust, against the Municipal Corporation of Greater Mumbai (M...

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Interpretation of "Change in Law" in Mega Power Policy. Defining the implications of policy modifications for Mega Power Projects under competitive bidding framework.

The Supreme Court examined whether a press release from October 1, 2009, announcing modifications to the Mega Power Policy, constituted a "change in l...

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"High Court Denies Hindustan Unilever Ltd.’s Writ Petition Against Income Tax Demand; Directs Appeal as Remedy" "Jurisdictional authority and tax compliance obligations scrutinized in a high-value international intellectual property rights acquisition."

The Bombay High Court dismissed Hindustan Unilever Ltd.'s writ petition challenging a demand raised by the Deputy Commissioner of Income Tax under Sec...

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"Supreme Court Upholds Arbitration Award in OPG Power Case: Acknowledgment of Debt Extends Limitation Period, OPG and Gita Power Held Jointly Liable"

The case of OPG Power Generation Pvt. Ltd. vs. Enexio Power Cooling Solutions India Pvt. Ltd. & Anr. revolves around a commercial dispute concerni...

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Supreme Court Upholds Gujarat High Court's Order on Property Tax Refund: Relief to Avenue Supermarts Ltd. Rajkot Municipal Corporation's Appeal Dismissed; Property Tax Liability Clarified for New Property Owners

The Supreme Court of India dismissed the appeal filed by Rajkot Municipal Corporation challenging the Gujarat High Court's order that directed the ref...

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Supreme Court Upholds Exclusion of VAT and Unclaimed Purchases in Taxable Turnover Calculation. State of Gujarat's Appeal Dismissed; High Court and Tribunal's Interpretation of GVAT Act Affirmed

The Appellant challenged the High Court of Gujarat's judgment affirming the Gujarat Value Added Tax Tribunal's (Tribunal) decision in favor of Respond...

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Court Quashes Time-Barred MVAT Assessment Order. Four-Year Limitation Exceeded; Personal Hearing Not Granted, Violating Natural Justice Principles

The petition challenges an assessment order and notice of demand issued by the Deputy Commissioner of State Tax for the financial year 2015-16. The pe...

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Supreme Court Allows Consumer's Appeal in Real Estate Dispute, Setting Aside NCDRC Order and Granting Refund with Interest. The court upheld the consumer's right to terminate the agreement due to delay in possession and directed refund as per contractual terms under the Consumer Protection Act, 2019.

The dispute arose from a consumer complaint filed by the appellants before the National Consumer Disputes Redressal Commission (NCDRC) regarding delay...