The Allahabad High Court ruled that while legal heirs are liable for GST dues, tax determinations made against a deceased person are invalid without prior notice to the heirs.
Allahabad High Court has set aside a GST order against Eco Cement India Ltd., stating that excess electricity consumption, without other corroborating evidence, cannot be sole basis for proving suppressed sales and purchases.
The Rajasthan High Court dismissed a second bail application from a GST accused, stating the petitioner must first approach the trial court before seeking direct relief.
The Bombay High Court in the case of Bharat Sanchar Nigam Limited v. Union of India ruled that mandatory pre-deposits for GST appeals can be fulfilled using the Electronic Credit Ledger, overturning an appellate authority’s decision that required cash payment.
Delhi ITAT confirms that a private trust with identifiable beneficiaries is eligible for the capital gains exemption under Section 54F, similar to an individual.
Chennai’s ITAT rules that interest paid on a loan by a charitable trust is a valid ‘application of income,’ setting aside a tax disallowance of over Rs. 10 lakh.
ITAT Ranchi deleted a ₹10.42 lakh addition on cash deposits during demonetization, holding they were explained from prior bank withdrawals.
The Allahabad High Court ruled that a single E-Way Bill is valid for multiple invoices, stating minor technical errors should not result in penalties for tax evasion.
Chennai ITAT rules in favor of a taxpayer, deleting a ₹2.26 lakh bonus disallowance after a new CA certificate confirmed an error in the original audit report.
Ahmedabad ITAT overturns a tax disallowance of Rs. 6.78 lakh in cash deposits, accepting a farmer’s claim of income from agriculture, transportation, and family savings.
