Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Pre-existing dispute defeats insolvency claim; disputed advance refund and forfeiture kept Section 9 petition out of time.
    Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.
    Post-approval consortium change under insolvency resolution process is impermissible where the revised applicant was not in the final list.
    Unregistered agreement for sale does not make a third party a necessary or proper party in Section 7 insolvency proceedings.
    Continuing FEMA contravention and false ODI declarations justified protective seizure; natural justice objection failed.
    Inherent jurisdiction under Section 528 BNSS cannot replace revision, and belated composite challenges to distinct orders were rejected.
    Deemed rectification and refund interest: later proceedings were without jurisdiction, and statutory interest accrued on delayed refund.
    Joint development agreements and VAT: tax applies only to the goods component, not the landowner's share in land.
    Transitional input tax credit must be decided within Section 140's confined scope; vague appellate findings led to remand.
    No valid arbitration agreement and no statutory power to appoint an arbitrator rendered the award a jurisdictional nullity.
    SEZ de-notification approved for land to be used for infrastructure consistent with the zone's original objective.
    Duty drawback rates for gold and silver jewellery revised upward under the customs drawback schedule.
    Customs depot notification adds Village Hirnoda, Jaipur for import unloading and export loading facilities.
    Net settlement of FPI cash-market fund obligations permitted for outright trades, while securities settlement stays on gross basis.
    GST reimbursement under works contract upheld; contractor entitled to tax refund with interest on proven payment.
    Retrospective application of amended refund formula secures inverted duty structure refund under the CGST regime
    Clear disclosure in GST DRC-01 required for proposed penalty; ambiguity vitiates adjudication and notice must be rectified.
    Second refund application maintainable under GST when an omitted claim is filed within limitation and no statutory bar exists.
    Sufficient cause for delayed statutory appeal must be examined within the condonable period before rejecting limitation
    Binding effect of advance ruling on GST rate for works contract services upheld; contradictory rejection order quashed.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

The petition sought directions for permanent migration of the...

Firm seeks migration under GST portal, inability to file returns resolved.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST September 28, 2024 Case Laws HC
The petition sought directions for permanent migration of the Petitioner's Firm under the same Goods and Service Tax Number (GSTN) and activation of login credentials on the common portal. The inability to login and migrate prevented the Petitioner from filing returns or paying taxes from July 2017 onwards. In light of the Allahabad High Court judgment in M/s Metro Institutes of Medical Sciences Pvt. Ltd., the respondent authority was directed to immediately allow the Petitioner-Firm to login on the GST portal for completing the migration process, uploading returns, and depositing due taxes. The writ petitions were allowed.

Topics

Acts Income Tax