Summons in Tax Investigations
Experts CornerKhaitan & Co

by Brijesh Kothary* and Chitrartha Gupta**

delhi high court
Case BriefsHigh Courts

“The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit do so. Such satisfaction cannot be subjective but must be based on some objective criteria.”

chhattisgarh high court
Case BriefsHigh Courts

“The petitioner herein, which has filed the present writ petition, is only a proprietorship firm and not a citizen and therefore cannot claim protection of Article 19(1)(g) of the Constitution.”

Allahabad High Court
Case BriefsHigh Courts

Allahabad High Court adjourned the tax writ of Paytm’s parent company, will decide the issue that whether the supply of mobile recharge coupons and DTH recharge vouchers to recipients, who are in other States, would be interstate supply or intra-state supply.

Cases ReportedSCC Weekly

Central Goods and Services Tax Act, 2017 — S. 174(2)(c) — Scope of: First part protects any right, privilege, obligation, etc. under

OP. ED.Practical Lawyer Archives

Ashok R. Patil*

Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†

Cite as: 2022 SCC OnLine Blog Exp 68

Case BriefsTribunals/Commissions/Regulatory Bodies

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided

Case BriefsHigh Courts

Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation “If any money is due to

Case BriefsSupreme Court

Supreme Court: The 3-judge bench of Ashok Bhushan*, R. Subhash Reddy and MR Shah, JJ has held that while determining the taxable

Case BriefsSupreme Court

Supreme Court: The 3-judge bench of Ashok Bhushan, R. Subhash Reddy and MR Shah, JJ has upheld the constitutionality of imposition of

Case BriefsTribunals/Commissions/Regulatory Bodies

Authority for Advance Ruling, Chhattisgarh: The Members comprising of Kalpana Tiwari, Joint Commissioner of State Tax and Rajesh Kumar Singh, Additional Commissioner