Madras High Court dismisses Modern Line’s plea for demurrage waiver, stating no customs seizure/detention order existed. The court upheld the denial.
Late Return Filed after Sec 142(1) Notice Held Invalid; No 143(2) Notice Required When Return is Invalid; ITAT Restores Sec 69A Addition to AO
Court held writ petition maintainable despite appeal delay. Impugned service tax order treated as addendum to SCN. Fresh order to be passed if assessee deposits 25% of disputed tax within 30 days.
ITAT Ahmedabad has remanded a tax reassessment and penalty case to the CIT(A) for fresh adjudication on merits, imposing a cost on the assessee for non-compliance.
The Madras High Court has directed Customs to follow due process within 8 weeks regarding a Malaysian national’s seized Rs. 4 lakh Indian currency, declining immediate return
Madras High Court orders Customs to decide on Jai Jwala Exim’s representation within four weeks regarding seized goods, noting no show cause notice was issued
Allahabad High Court to rule on GST rate for Nikhil Construction, questioning if 5% or 12% applies based on work completion vs. invoice date.
The Allahabad High Court has set aside a GST demand order against Gupta Traders after finding it was uploaded to an obscure portal tab, denying the assessee due notice.
The Allahabad High Court has found a prima facie case in a dispute where Section 130 of the GST Act was invoked instead of Section 74, restraining coercive recovery.
Punjab & Haryana High Court rules that a GST appeal cannot be rejected solely for a 4-month delay, citing judicial precedents and directing fresh adjudication on merits
