Delhi High Court upholds ITAT ruling for Starwood Hotels, stating payments for centralized services not FTS, citing binding precedent despite Supreme Court appeal.
Patna High Court dismisses ex-Principal Secretary’s plea against observation allowing cost recovery for whimsical prosecution.
Patna High Court directs SIS Cash Services to file GST appeal against best judgment assessment, citing statutory timeline and special notification.
Bombay High Court rules that in cases of bogus purchases by a trader with undisputed sales, addition to income limited to estimated profit margin.
Delhi High Court quashes Regional Director’s order in Panchhi Petha name dispute, rules authority can’t decide trademark ownership under Companies Act.
Rajasthan High Court dismisses writ petition challenging tax order due to availability of alternate appeal remedy against passed assessment order.
Delhi High Court dismisses tax appeal, affirming completed assessments cannot be disturbed under Section 153A without incriminating material from search.
CESTAT Hyderabad rules Section 142(3) CGST Act doesn’t grant cash refund for service tax paid post-GST if not eligible under prior laws.
CESTAT Hyderabad directs refund of CVD/SAD paid post-GST on failed EPCG export obligation, citing eligibility under transitional law.
Allahabad High Court sets aside penalty under UP GST Act for non-filling e-Way Bill Part B, citing lack of tax evasion intent and technical error.
