Allahabad High Court quashes GST detention of goods citing lack of evidence as no samples or tests were conducted to prove discrepancies in transported goods.
Delhi High Court sets aside GST demand order citing non-application of mind, as the tax officer failed to provide a reasoned decision after reviewing objections.
Orissa High Court permits revocation of GST registration cancellation, provided the assessee clears all dues, following a similar ruling in Mohanty Enterprises.
Orissa High Court condones delay in GST revocation application, allowing reinstatement upon payment of dues and compliance with required formalities.
ITAT Delhi removes erroneous ₹19,253 double addition made by CPC in HPL Mercantile Pvt. Ltd. case. The amount was already included in taxable income.
Karnataka High Court grants capital gains tax exemption under Section 54EC despite delayed investment in bonds, overturning CBDT’s refusal to condone the delay.
Gujarat HC sets aside CIT (Exemption)’s order, allowing Maharaja Agrasen Seva Sansthan’s delay condonation plea for Form 10B filing for AY 2014-15.
SC dismisses IT Dept’s plea on excess expenditure set-off by trusts under Section 11 of the Income Tax Act in Subros Educational Society case.
Patna HC dismisses Vaishnavi Enterprises’ plea against GST registration cancellation due to delayed appeal and failure to use the Amnesty Scheme.
Madras HC quashes tax demand against Pavai Varam Trust, ruling that returns were filed within extended deadlines under COVID-19 relaxations.
