The Kerala High Court held that employees originally from the DoT and later absorbed into the PSU must be treated as retiring from Central Government service. As a result, tax deduction on leave encashment based on an executive instruction was set aside.
The High Court ruled that sales tax exemption retained by an industrial unit was capital in nature because it was granted to encourage investment in backward areas. As a result, the subsidy could not be treated as taxable revenue.
The court issued notice on a challenge to Section 15(3)(b) of the CGST Act and granted interim protection subject to deposit of 10% of disputed tax.
The Tribunal held that once the Order-in-Original is set aside, the penalty imposed under that order cannot survive independently and must depend on the outcome of fresh adjudication.
The High Court set aside the rejection of a GST refund claim after noting that the Joint Procedure Order required reassessment of tax liability under pre-GST and post-GST regimes.
The court stayed a tax demand order where the confirmed demand exceeded the originally proposed amount, and allegations of violation of natural justice were raised.
