ALA Legal is one of the leading law firms in India providing entire gamut of services be it litigation or representation or advisory/consulting or tax reviews or training/workshop/seminars in the area of indirect taxes, i.e., Goods & Services Tax (GST), Customs, Central Excise & Service Tax, VAT; allied laws such as Anti Dumping, Counter Veiling and Safeguard measures under WTO regime; Commercial arbitrations; Competition Litigations, etc.
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- Supreme Court: Reassessment based on borrowed satisfaction and without new tangible material amounts to a mere change of opinion and is therefore invalid.
- Gujarat HC:Denial of adjournment and ignoring stay orders led the High Court to quash assessment and penalty orders for violation of natural justice and systemic administrative failure
- Delhi HC: Reassessment was quashed as time-barred due to absence of escaped income in the form of an asset and full disclosure by the assessee
- Validity of reassessment proceedings-reciprocity of Section 148,149, 153A and 153A
- Delhi HC: Penalty under Section 122(1A) of CGST Act can be imposed on both Taxable and Non-Taxable Person
- Supreme Court: Unless Extraordinary Circumstances exits, bail should be granted for offence under Section 132 of CGST Act, 2017
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