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Sunny Bansal vs Saroj Devi Shehrawat – Delhi High Court Holds Judgment Debtor Cannot Claim Unilateral Set-Off or Adjustment of Independent Claims in Execution Proceedings Under Order XXI Rule 2 & Section 47 CPC
Facts of the CaseThe dispute arose from execution proceedings initiated
pursuant to a decree concerning recovery of possession of leased premises and
payment of mesne profits. The appellant, Sunny Bansal, had earlier a...
Sureshbhai Ramanbhai Prajapati vs State of Gujarat – Gujarat High Court Grants Regular Bail in Alleged GST Registration Fraud Case Involving IPC Sections 406, 420, 465, 467, 468, 471, 201 & 114 and Section 439 CrPC
Facts of the CaseThe applicant filed a regular bail application under Section
439 CrPC in connection with an FIR registered at Shahpur Police Station,
Ahmedabad City. The FIR alleged offences under Sections 406, 420, 4...
Universal Pipes vs Union of India & Others – Kerala High Court Allows Transitional Input Tax Credit (ITC) Claim in Light of Supreme Court's Filco Trade Centre Judgment | Section 140 of the CGST Act, 2017 | TRAN-1 & TRAN-2
Facts of the CaseThe petitioner, Universal Pipes, approached the
Kerala High Court seeking relief regarding the inability to avail transitional
Input Tax Credit (ITC) while migrating from the earlier indirect tax...
M/s. JBB Apparels Pvt. Ltd. vs Principal Additional Director General of GST Intelligence & Anr. | Along with M/s. Nautilus Metal Crafts Pvt. Ltd. vs Principal Additional Director General & Anr. and M/s. JBN Apparels Pvt. Ltd. vs Principal Additional Director General, Directorate General of GST Intelligence & Anr. | Delhi High Court | Provisional Attachment of Bank Accounts under Section 83 of the CGST Act, 2017
Facts of the CaseThe petitioners filed writ petitions before the Delhi High
Court challenging the provisional attachment of their bank accounts by the
Directorate General of GST Intelligence (DGGI). During the hearing,...
M/s. Yentop Manickavel Sons Edible Oils Pvt. Ltd. vs State Tax Officer-I – Madras High Court Orders Reconsideration of IGST Refund on Ocean Freight under Reverse Charge Mechanism (RCM) in Light of Supreme Court's Mohit Minerals Judgment | Section 5(3) of the IGST Act, 2017
Facts of the CaseM/s. Yentop Manickavel Sons Edible Oils Private Limited
filed a refund application claiming refund of IGST amounting to ₹96,525
paid on ocean freight under the Reverse Charge Mechanism (RCM) for the
...
M/s. Yentop Manickavel Sons Edible Oils Pvt. Ltd. vs State Tax Officer-I – Madras High Court Orders Reconsideration of IGST Refund on Ocean Freight under Reverse Charge Mechanism (RCM) in Light of Supreme Court's Mohit Minerals Judgment | Section 5(3) of the IGST Act, 2017
Facts of the CaseM/s. Yentop Manickavel Sons Edible Oils Private Limited filed
a refund application claiming refund of IGST amounting to ₹96,525 paid
on ocean freight under the Reverse Charge Mechanism (RCM) for the ...
M/s. JBB Apparels Pvt. Ltd. vs Principal Additional Director General of GST Intelligence & Anr. | Along with M/s. Nautilus Metal Crafts Pvt. Ltd. vs Principal Additional Director General & Anr. and M/s. JBN Apparels Pvt. Ltd. vs Principal Additional Director General, Directorate General of GST Intelligence & Anr. | Delhi High Court | Provisional Attachment of Bank Accounts under Section 83 of the CGST Act, 2017
Facts of the CaseThe petitioners filed writ petitions before the Delhi High
Court challenging the provisional attachment of their bank accounts by the
Directorate General of GST Intelligence (DGGI). During the hearing,...
Form No. 26, The Consolidated Tax Audit Report Under the Income Tax Act, 2025
Form No. 26The Consolidated Tax Audit Report Under
the Income-tax Act, 2025A Clause-by-Clause, Point-Wise Guide
With Illustrative ExamplesPrescribed under Section 63 of the
Income-tax Act, 2025, read with Rule 47 of t...
Disallowance of Cash Expenditure Exceeding the Prescribed Limit
:
Disallowance of Cash Expenditure Exceeding the Prescribed Limit
To discourage
cash-based business transactions and promote a verifiable banking trail, the
Act disallows any expenditure incurred in respect of ...
Disallowance for Non-Deduction or Non-Payment of Tax Deducted at Source on Business Expenditure
:
Disallowance for Non-Deduction or Non-Payment of Tax Deducted at Source on
Business Expenditure
Where a
business incurs expenditure that requires tax to be deducted at source under
the applicable TDS provisi...