Gujarat HC quashed a Section 148 notice, holding that a seized inquiry register without a live nexus to the assessee cannot justify reassessment.
CESTAT Hyderabad set aside a reverse charge Service Tax demand, holding that accounting differences alone cannot establish taxability or justify extended limitation.
Madras HC upheld Section 74 proceedings, finding prima facie excess ITC availment and unpaid GST under RCM on foreign booking agency commissions.
ITAT Nagpur held that a 50-year lease is not a transfer under Section 2(47)(vi) where the transaction is only a lease and not an arrangement to transfer ownership.
Gujarat HC quashed Section 148 reassessment as it was issued beyond Section 149 limitation, holding Section 152(3) applies to search-based reassessments.
Madhya Pradesh HC dismissed a winding up petition, holding that a bona fide dispute over liability required adjudication before the appropriate forum.
CESTAT Allahabad held duty paid under protest remains a duty deposit under Section 11B, with interest under Section 11BB payable only for statutory delay.
CESTAT held refund interest is payable under Section 35FF where the amount was treated as pre-deposit for appeal and accepted as such by revenue authorities.
Gujarat HC held transitional ITC carried under Section 140 cannot be refunded under Section 54(3). Such credit remains available for utilization, not cash refund.
Bombay HC held that Section 14 IBC moratorium does not prevent deemed conveyance under Section 11 MOFA and restored the society’s application for merits.
