Assessment framed in the name of a non-existent entity/dead person would tantamount to jurisdictional defect, thus making it void-ab-initio. ... Read more..

Where tax liability involved in appeal filed before High Court was less than Rs. 1,00,00,000, the said appeal would not be maintainable as per Circular No. 17/2019. ... Read more..

Where notice under section 148A(b), order under section 148A(d) and consequent notice under section 148 were issued/passed by JAO and not by FAO, as required by provisions of section 151A, such notice ... Read more..

Where authority detained goods-in-question on the ground that the State e-Way bill was not present at the time of interception of goods, but the Central e-Way bill was accompanying with goods-in-quest ... Read more..

Where assessee carried out construction work under the Pradhan Mantri Gramin Sadak Yojna and paid GST at the rate of 12% on total value of work order, but subsequently, the GST authority fixed the GST ... Read more..

Where the Proper Officer cancelled assessees GST registration with retrospective effect pursuant to directions issued by another authority, the said order was liable to be set aside. ... Read more..

Order of striking of name of company was set aside by NCLAT subject to comply of conditions for revival of the company, which was complied with by the company, filing of application by objectors in re ... Read more..

RoC initiated proceedings under section 206(4) against company and passed order of calling upon it to furnish various details, documents and information, but the order was passed only on basis of news ... Read more..

Purchaser paid entire sale consideration to company in liquidation as well as also settled dues of petitioner, who filed winding up petition against the company, the purchaser as well as the transacti ... Read more..