Delhi High Court allows Blackmelon Advance Technology Co. to appeal a Rs. 54 lakh GST demand despite missed deadlines, citing lack of SCN knowledge.
Allahabad High Court orders release of mustard seeds consignment on deposit of tax and penalty, without ruling on the merits of the GST detention.
Allahabad High Court overturns penalty on Nokia Solutions for incomplete e-way bill. Court rules mere procedural lapse without tax evasion intent doesn’t warrant penalty, citing matching invoices and relevant judicial precedents. Learn more about the crucial verdict.
Karnataka High Court held that recovering amount in excess of 20% of total demand during pendency of appellate proceeding is impermissible in law. Accordingly, department directed to refund entire amount in excess of 20% with interest.
This article examines five pivotal cases that have shaped jurisprudence on GST recovery, highlighting procedural safeguards and limitations on departmental powers.
Delhi High Court held that notice issued u/s. 148 and assessment order thereon is liable to be set aside as sanction of issuance of notice not granted by authority specified under section 151 of the Income Tax Act. Accordingly, appeal of asset allowed and demand set aside.
Explore the impact of mandatory Input Service Distributor (ISD) compliance under GST, effective April 1, 2025. Understand its complexities, from ITC distribution and RCM handling to cross-charge distinctions, and learn how businesses can navigate these changes.
Maharashtra AAR ruled that the Section 16(4) time limit applies to Input Tax Credit claimed via a Bill of Entry for imported goods, affirming deadline for all ITC claims.
ITAT Delhi held that loss incurred on account of trading in gold derivatives being hedging transaction and was excluded from the definition of speculative transaction in terms of section 43(5)(a) of the Income Tax Act. Accordingly, appeal of revenue dismissed.
This summary examines whether DRT/DRAT orders for pre-deposit for a stay, without clear legal backing, conflict with borrowers’ fundamental rights under Article 14 of Indian Constitution.
