Allahabad HC: UPVAT Act section 29(7) allows reassessment for turnover, tax rates, deductions, or exemptions, not ITC. ITC is separate from turnover; it can’t solely trigger reassessment.
Allahabad High Court rules directors not liable for company’s tax dues under UPVAT unless evidence of intentional wrongdoing, citing legal precedent.
In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedural lapse.
CESTAT Ahmedabad rules in Sanofi India Limited’s favor, stating syringes without needles are not parts/accessories of goods under 9018, warranting a concessional duty rate.
Patna High Court grants interim stay on service tax case due to violation of FA, 1994. Union asked for reasons behind delay. Awaiting positive outcome.
CESTAT Kolkata: Shri Vijay Kumar versus Commissioner of Central Excise – penalties under Customs Act section 112 deleted as no knowledge of gold concealed in bags.
Unreasoned GST registration order deemed invalid by Allahabad High Court. Judicial orders must provide sufficient reasons to be legally upheld.
Tvl. Gayatri Granites vs Assistant Commissioner (ST): Madras HC sets aside tax demand, stressing on taxpayer’s responsibility to monitor GST portal regularly.
In Rs Industrial Solutions vs Additional Commissioner Grade 2 case, Allahabad HC rules that non-filing of Part-B of E-Way Bill without proof of tax evasion won’t lead to penalty.
Gujarat High Court directs Black Stone Corporation to seek remedy under Section 107 of GST Act, stating adequate opportunity of hearing was granted in dispute with State of Gujarat.
