CESTAT Kolkata dismisses revenue appeals against Limak-Soma JV, ruling against retrospective application of customs notification amendments for duty recovery.
Delhi High Court upholds transfer of assessment jurisdiction to Faridabad for Alta Vista Info Solutions, citing connections to a search operation and director.
Delhi High Court mandates SS Enterprises to appeal a Rs. 36 lakh GST penalty and receive “relied upon documents” for a fair hearing, addressing procedural and ITC fraud allegations.
Calcutta High Court grants interim relief in a GST appeal due to an unconstituted Tribunal, requiring a 10% additional tax deposit for demand stay.
Andhra Pradesh High Court rules GST notices issued in the name of a deceased assessee are not validly served on legal heirs, setting aside a demand and remanding the case for proper notice.
An Income Tax appeal is dismissed based on CBDT circulars, as the tax effect falls below the ₹2 crore threshold, clarifying tax calculation rules.
Delhi High Court stays challenge to GST limitation extension notifications, pending Supreme Court decision on the validity of similar Central and State tax notifications.
Allahabad High Court quashes GST order against Star Enterprises due to show cause notice being uploaded in the wrong portal tab, denying a fair hearing.
ITAT Pune rules that Foreign Tax Credit is admissible even with delayed Form 67 filing, citing precedents. It also held that dividend income from the USA should be taxed at 25% as per DTAA, not 30%.
Delhi High Court dismisses Dev Enterprises’ writ petition against a GST demand, citing an incomplete reply. The court directs the assessee to pursue an appeal as the proper remedy.
