The Calcutta High Court ruled that a tax order cannot be revised under Section 263 if the Assessing Officer has already conducted an inquiry into the matter, even if it is considered insufficient by tax authorities.
The Allahabad High Court has ruled that an ex-parte tax order against Swiftline Transport Solutions is void because the taxpayer was not given a proper opportunity for a personal hearing.
The Supreme Court of India upheld the levy of service tax on the Airports Authority of India’s cargo handling services, dismissing the argument that export cargo was exempt.
The Madras High Court confirmed that a tax exemption cannot be claimed on inter-state purchases if the taxpayer fails to physically segregate these goods from local purchases, even with separate records.
The Jammu & Kashmir High Court has dismissed a review petition from the GST department, confirming its earlier decision to quash a tax demand against a deceased person.
The Allahabad High Court addressed a GST order not properly uploaded on the portal, directing the taxpayer to file a reply and for the tax officer to re-adjudicate.
Delhi High Court ordered Customs to complete adjudication of a Show Cause Notice on imported gas lighter parts by 31st October 2025, ensuring timely resolution while preserving all legal rights of the parties involved.
The Allahabad High Court ruled that Entry Tax on natural gas can’t be levied on the sale price if the purchase value is already ascertainable, quashing the Tribunal’s order.
The Delhi High Court ruled that an appeal delay can be condoned if the GST cancellation order was not properly communicated, restoring a law firm’s appeal.
The Allahabad High Court has issued a stay on coercive action against a firm owner in a case involving GST evasion allegations and a truck with a defaced number plate.
