Bombay High Court held reassessment invalid for A.Y. 2017–18 as approval was obtained from the Principal Commissioner instead of the higher authority required under Section 151(ii).
The Court held that excess stock found during a GST survey must be dealt with under Sections 73/74, not Section 130, and quashed confiscation proceedings.
ITAT Hyderabad sent back the disallowance of Rs. 25.93 crore on pension bond adjustments and Rs. 21.92 crore on pension trust payments for verification due to contradictory claims and ITR reporting errors.
The Court ruled that GST authorities cannot simultaneously act under both Sections 129 and 130 and directed the officer to specify the chosen route within two days.
ITAT upheld reopening of assessment but allowed Section 54 exemption, ruling that construction delay due to YEIDA’s possession issues was beyond assessee’s control and thus eligible for relief.
The tribunal upheld deletion of ₹45 crore additions where losses from share transactions were disallowed as bogus. It held that all transactions were recorded, disclosed, and supported by evidence.
ITAT Delhi upholds capital receipt status of E-tax subsidies and deletes disallowances on leasehold expenses, Section 14A, bank charges, and MAT additions for PVR Ltd.
The Orissa High Court upheld Vedanta Ltd.’s entitlement to interest for refund delayed over 14 years, holding that the Department cannot retain excess duty indefinitely. Interest rate reduced to 6% per annum.
Telangana High Court permitted petitioner to approach GST Appellate Tribunal against a penalty order, directing a 10% pre-deposit within eight weeks and disallowing adjustment of prior tax payments.
The Delhi High Court set aside a GST notice against C.H. Robinson Worldwide Freight India Pvt. Ltd., citing violation of the mandatory three-month period under Section 73 of the CGST Act.
