The Calcutta High Court ruled that cargo handling, when part of a composite mining agreement, cannot be taxed separately. The court also addressed service tax demands on mining services, affirming partial payments and remanding other aspects.
The Madras High Court has conditionally remanded an order denying GST Input Tax Credit (ITC) to Bahadur Gajendra Kumar Jain due to non-compliance with Circular No. 183/2022. The petitioner must remit 25% of the disputed tax to get a fresh hearing.
The Andhra Pradesh High Court has ruled that a GST assessment order and subsequent provisional attachment are invalid if they lack the Assessing Officer’s signature and a Document Identification Number (DIN).
Bombay High Court quashes GST provisional attachment of Shubh Corporation’s bank account, citing lack of determined tax liability and absence of material for the Commissioner’s opinion, emphasizing strict adherence to Section 83.
Allahabad High Court nullifies ex-parte GST order against Saini Zarda Store, citing lack of proper show-cause notice service and denial of hearing. Reinforces natural justice.
ITAT Ahmedabad dismisses Revenue’s appeal, affirming deletion of contingent liability and duplicate PF disallowance in Mahesh Mohanbhai Patel (HUF) case, citing CPC errors.
Madras High Court remands GST mismatch case for Tvl. Prabha Drug House, finding tax authorities failed to credit 58% payment via electronic ledger.
ITAT Pune rules late fee u/s 234E for TDS returns prior to June 1, 2015, invalid, citing lack of legal mechanism before Finance Act 2015.
Delhi High Court dismisses service tax appeal on educational construction, directing Revenue to Supreme Court due to jurisdictional limitations under Section 35L.
ITAT Ahmedabad deletes Rs. 15 lakh cash deposit addition during demonetization, finding assessee established source through prior bank withdrawals.
