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MADRAS HIGH COURT [Silver & C.Z. International .....Appellant Vs The Assistant Commissioner (ST) (FAC), Chennai ]

2. The petitioner is engaged in the business of trading of bullion and jewellery. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the intimation and show cause notice were uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode.

MADRAS HIGH COURT [S. Brithivirajan Vs Joint Commissioner (ST), Deputy Commissioner (ST), State Tax Officer ]

Section 107 of the CGST Act, 2017--- Appeal ----- The petitioner challenged the order dated 01.02.2023. The court observed that substantive right of the petitioner to redress his grievance by way of appeal cannot be curtailed particularly, when the amount due towards tax liability has been recovered from the petitioner. The petitioner has also paid an amount along with the appeal filed beyond the condonable period of limitation under Section 107 (4).

Advisory on Reset and Re-filing of GSTR-3B of some taxpayers

Advisory on Reset and Re-filing of GSTR-3B of some taxpayers

Advisory: Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1

Advisory: Auto-populate the HSN-wise summary from e-Invoices into Table 12 of GSTR-1

Extension of GSTR-1 due date to 12th April 2024

Extension of GSTR-1 due date to 12th April 2024

Extension of GSTR-1 due date to 12th April 2024

Extension of GSTR-1 due date to 12th April 2024

Extension of Due date of GSTR-1 for the period March 24

Extension of Due date of GSTR-1 for the period March 24

MADRAS HIGH COURT [ Yadgiri Seetharamaiah Vs The State Tax Officer, Chennai ]

2. The petitioner is engaged in the business of providing goods transport agency services. Upon receipt of show cause notice dated 18.08.2023, the petitioner replied on 18.09.2023 by annexing the returns under GSTR 9 and 9C and the profit and loss account. The impugned order was issued thereafter on 30.12.2023.

MADRAS HIGH COURT [TMF Business Services Limited, Rep. By Its Chief Financial Officer, Uday Uchil Vs The Union of India, Central Board of Indirect Taxes & Customs, The State of Tamil Nadu, Rep]

An impugned order dated 31.12.2023 is assailed with regard to the confirmation of tax demand under the heads relating to `sundry creditors` and `income received`.

MADRAS HIGH COURT [The Best Recharge Rep By Its Proprietrix Monna Mohammed Sahira Banu Vs The Deputy Commissioner (ST), The Commercial Tax Officer, The State Tax Officer ]

Writ Petition is filed for issuance of a Writ of Certiorarified mandamus for a direction to call for the records on the file of the 1st respondent and quash the appeal No.AP/GST/T/1/2023 dated 07.03.2024 passed by the 1st respondent consequently direct the 2nd respondent to waiver the all further payments demand by the 2nd respondent within stipulated period.

ALLAHABAD HIGH COURT [Annika Enterprises Vs Additional Commissioner Appeals Central Goods and Service Tax Act and Central Excise and Another ]

This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration. This court is of the view that the orders impugned herein are liable to be set aside. Accordingly, the order is quashed and set aside.

MADRAS HIGH COURT [N.C.N. Traders, Rep. By Its Partner, T.V. Arun Ram Vs The Deputy Commissioner (ST), The Branch Manager, Canara Bank, Karungal ]

The petitioner has challenged the impugned communication dated 03.06.2022, bearing reference Na.Ka.No.A8/1944/2021, issued by the first respondent attaching the petitioner`s bank account with the second respondent Bank.

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