CESTAT Ahmedabad rules shipping lines not required to waive container detention charges beyond 60 days, clarifying SCMTR interpretation and quashing penalty.
ITAT Delhi provides relief to Sanjay Store, ordering fresh assessment in ₹4.16 Cr demonetization case due to partner’s depression & father’s death. Penalties sent back.
Cochin ITAT sends back Shwas Homes’ tax appeal for re-adjudication, citing CIT(A)’s failure to consider virtual hearing request. Emphasizes natural justice principles.
Delhi High Court directs authorities to provide GST portal access for 30 days to a taxpayer whose registration was suspended due to inability to file a reply.
The Orissa High Court set aside a GST order demanding over Rs. 10 crore due to alleged ITC mismatch, citing violation of natural justice as taxpayer’s reply was ignored.
ITAT Chennai remanded a VRS compensation deduction case to verify prior disallowance and upheld the deletion of deemed dividend addition, following Supreme Court precedent.
ITAT Cochin condoned a 338-day delay in an income tax appeal by an educational institution, attributing it to the death of their auditor, restoring the matter for merit review.
Madras High Court sets aside State Tax Officer’s rejection of KR Agencies’ GST rectification application, citing non-application of mind and natural justice violation. Officer must re-hear.
Madras High Court rules against the 3-month deadline in Customs Circular 36/2010 for shipping bill conversion, citing it as ultra vires Section 149.
Madras High Court dismisses Viha Hotels’ writ petition, finding no jurisdictional error in a GST order. The court directs the company to re-file its statutory appeal within 15 days under Section 107 of the GST Act.
