Judgement

The Court held that the tax authorities had no jurisdiction to initiate proceedings under Section 73 for a period before the implementation of GST.

GST: High Court Quashes Ex- Parte Order passed for GSTR-3B and 26AS mis-match

The court cited previous judgements, where it was concluded that if the machinery is being transferred from one unit to another and there is a mistake, it cannot be attributed to tax evasion as the sale is not involved.

Mistake in E-Way Bill During Stock Transfer Cannot Be Attributed to Tax Evasion: Allahabad HC

Supreme Court holds sale proceeds must first satisfy Provident Fund dues, then bank dues, and workmen’s dues only if a surplus remains.

Supreme Court: Employee Provident Fund Charge Prevails Over SARFAESI Section 26E Priority; Bank Gets Second Priority

News

Understand the key GST violations that can lead to a frozen bank account and the steps to unfreeze it.

When Can the GST Department Freeze Your Bank Account? A Complete Guide for Taxpayers

High Court holds CENVAT Credit is allowable on erection and maintenance services of remote windmills supplying electricity to the factory

Gujarat High Court Allows CENVAT Credit on Windmill Services Used for Power Supplied to Factory

Articles

Section 194R of the Income Tax Act, 1961 was introduced by the Finance Act, 2022 to ensure that benefits or perks given in the course of business or profession are properly reported and taxed.

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GST: High Court Quashes Ex- Parte Order passed for GSTR-3B and 26AS mis-match

Mistake in E-Way Bill During Stock Transfer Cannot Be Attributed to Tax Evasion: Allahabad HC

Supreme Court: Employee Provident Fund Charge Prevails Over SARFAESI Section 26E Priority; Bank Gets Second Priority

When Can the GST Department Freeze Your Bank Account? A Complete Guide for Taxpayers

Gujarat High Court Allows CENVAT Credit on Windmill Services Used for Power Supplied to Factory

TDS on Benefits or Perquisites under Section 194R