Tag: accounting

  • GST Judgement – Refund

    MADRAS HIGH COURT W. P. NO. 13522 OF 2024 AND W. M. P. NO. 15947 OF 2024 Norton Granites & Properties (P) Ltd. …..AppellantV/sThe Assistant Commissioner (ST), Chennai …..Respondent Honble JusticeSenthilkumar Ramamoorthy, J. Date : 12/06/2024 Appearance:Mr. R. Sivakumar for the Petitioner.Mr. T.N.C. Kaushik, AGP (T) for the Respondent.Case Dismissed Issues Involved :- The petitioner had entered into an agreement for…

  • Prevention of Money Laundering Act – Judgment

    Maintainability of petition PUNJAB AND HARYANA HIGH COURT Pawan Insaa …..AppellantV/sDirectorate of Enforcement, Government of India, Chandigarh Zonal Office, Chandigarh …..Respondent Hon`ble JusticeManjari Nehru Kaul, J. Date : 10/04/2024 Appearance:Mr. Bipan Ghai, Senior Advocate with Mr. Nikhil Ghai, Advocate. for the Petitioner.Mr. Arvind Moudgil, Senior Counsel, Government of India with Mr. Sahil Rangra and Mr. Naveen Kumar, Advocates. for…

  • GST Judgment – Show Cause Notice

    DELHI HIGH COURT W. P. (C) 6816/2024& CM APPLS. 28413-14/2024 Alka Enterprises Through Proprietor Ashok Kumar …..AppellantV/sUnion of India & Ors. …..Respondent Honble JusticeSanjeev Sachdeva and Ravinder Dudeja, JJ. Date : 27/05/2024 Appearance:Mr. Prabhat Kumar, Mr. Arun Kumar Singh and Mr. Utkarsh Kumar, Advocates for the Petitioner.Ms. Suruchi Mitta, Advocate for UOI. Mr. Rajeev Aggarwal, ASC for the Respondent.Case Disposed…

  • Taxation of Real Estate Transaction under GST

    Introduction The Goods and Services Tax (GST), a comprehensive indirect tax system, has been a transformative step in streamlining India’s taxation structure. However, its application in the real estate sector has been a complex affair. The real estate sector, with its unique challenges and intricacies, has always been a tough nut to crack when it…

  • GST Judgment – Filing of Return

    CALCUTTA HIGH COURT   A. T. 939 OF 2024 WITH IA NO. CAN 1 OF 2024   Ankit Kumar Agarwal, Proprietor of Business Namely Ambika Trading Company …..Appellant V/s The Assistant Commissioner of State Tax, Taltala Charge & Ors. …..Respondent Hon`ble Justice T.S. Sivagnanam and Hiranmay Bhattacharyya, JJ. Date : 21/05/2024 Appearance: Mr. Rajeev Kumar…

  • THE FINANCE ACT, 2024

    MINISTRY OF LAW AND JUSTICE(Legislative Department) New Delhi, the 15th February, 2024/Magha 26, 1945 (Saka) The following Act of Parliament received the assent of the President on the 15th February, 2024 and is hereby published for general information: THE FINANCE ACT, 2024NO. 8 OF 2024 [15th February, 2024.] An Act to continue the existing rates of income-tax for the…