Kerala High Court quashes GST demand against Golden Traders, ruling that availing ITC under wrong heads, without revenue loss, is not automatically subject to reversal under Section 73.
Supreme Court finds landowners guilty of contempt for destroying mangroves and violating court orders under the guise of bund repair in a Mumbai coastal zone.
Capital expenditure on leasehold premises, such as plumbing, partitions, flooring, and electrical fittings, qualified as improvements to a building used for business purposes. Therefore, depreciation deduction for improvements made to leasehold premises was allowable.
ITAT Mumbai sets aside income tax penalties on an MTNL employee, citing no additions in reassessment and the discretionary nature of penalty imposition under Sections 271(1)(c) and 270A.
Calcutta High Court directed department to accept the classification adopted by appellant since de novo adjudication didn’t commenced within time permitted by High Court but commenced after seven years.
Andhra Pradesh High Court rules unsigned tax orders are invalid, directing authorities to ensure manual or digital signatures before uploading.
Gujarat High Court directs authorities to process GST transitional credit claim where TRAN-1 was filed but not uploaded due to technical glitches.
CESTAT Mumbai remands CENVAT credit refund case for 100% EOU, Everyday Health, for verification of manually filed ST-3 returns and input service invoices.
Patna High Court didn’t entertained the writ application filed against ex-parte assessment order passed under GST due to availability of alternative statutory remedy of appeal before Tribunal. Accordingly, writ dismissed.
The above discussion is sufficient for us to hold that the order under challenge / OIA dated 30.03.2022 has wrongly confirmed the impugned demand against the appellant. The order is therefore not sustainable.
