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Delhi HC rules a mismatch in GSTR-3B and GSTR-1 does not invoke Section 74 of CGST Act without evidence of fraud or suppression of facts.
Calcutta High Court quashes GST order for denying personal hearing, reaffirming mandatory compliance with Section 75(4) of the GST Act in adjudications.
Madras HC denies GST ITC on gold coins and T-shirts used in sales promotions, citing Section 17(5)(h). Stock discrepancy claims also upheld for ARS Steels case.
Allahabad High Court ruling on Ola Fleet Technologies’ petition challenging GST order citing communication issues and procedural lapses. Case disposed with directives.
The Orissa High Court addresses TDS credit denial in Malay Kar Vs Union of India. Issues include mismatched Form 26AS entries and employer non-compliance.
Section 179(1) of Income Tax Act is explicitly applicable only to private limited companies and does not extend to public companies. As there is no similar provision for public companies
Petitioner presented medical reports to justify delay in GST Appeal Filing but court emphasized that statutory provisions regarding limitations are binding.
ITAT Pune ruled on multiple appeals in Bharati Vidyapeeths case, addressing issues on exemptions under Sections 11, 13, 10(23C), and validity of Section 153C notices.
Orissa HC addresses challenges to the initiation of tax assessment and the retrospective effect of the amendment to Section 132(1) of the Income Tax Act.
The Allahabad High Court reduced the penalty imposed on Singh Traders, modifying it to twice the tax amount under Section 129(1)(a) of the U.P. GST Act.
