The Kerala Excessive Courtroom held that proceedings beneath Part 148A of Earnings Tax Act not sustainable if escaped earnings is under Rs. 50 lakhs and see issued after 3-years. Justice Ziyad Rahman A.A. said that “when the order of the assessing authority is discovered to be with out jurisdiction and hit by the interval of…
The Kerala Excessive Courtroom acknowledged that service of discover on the grownup member of noticee is legitimate beneath Part 153 Of Customs Act, 1962. Part 153 of the Customs Act, 1962, outlines the modes of service for notices, orders, summons, and different communications beneath the Act and its guidelines. Justice Ziyad Rahman A.A. acknowledged that…
The Kerala Excessive Courtroom acknowledged that evaluation proceedings towards deceased individual invalid with out discover to authorized heirs underneath Part 93 CGST Act. Justice Ziyad Rahman A.A. addressed the problem the place the spouse of the deceased, challenged the GST DRC-07 abstract order issued within the title of her deceased husband. The spouse/petitioner has challenged…
The Telangana Excessive Courtroom bench of Justice Moushumi Bhattacharya has held that an arbitrator appointed by one get together in accordance with the agreed phrases, after giving due discover, can’t be challenged as a unilateral appointment if the opposite get together was given a full and truthful alternative to appoint its arbitrator however selected to…
