Orissa HC modifies deposit requirements for staying a first appellate order under GST. Taxpayers can now deposit 10% of disputed tax as per revised notifications.
Calcutta HC condones 5-day delay in GST appeal filing, acknowledging illness and pre-deposit as proof of bonafide intention. Appeal directed for hearing on merits.
Calcutta HC clarifies that penalty under GST Section 129 can’t be imposed solely for non-disclosure of full supplier details in e-way bills.
CESTAT Ahmedabad rules against dual custodianship on goods under Customs Act. Penalty set aside due to improper licensing and insurance issues. Key details here.
Orissa HC directs RTO to release seized vehicle upon payment of outstanding motor vehicle tax, 50% fine, and show cause compliance. Details of the ruling here.
Orissa HC quashes GST summary assessment order for non-application of mind, issued at the last minute of extended time. Fresh hearing opportunity allowed.
ITAT Chandigarh condones a 228-day delay in Joginder Singh’s appeal and remands the unexplained cash credit case for reassessment by the Assessing Officer.
ITAT Chandigarh dismisses an appeal after the assessee opts for the Direct Tax Vivad Se Vishwas (DTVSV) Scheme 2024, with conditions for revival if needed.
Bombay High Court quashes GST levy on leasehold rights and remands the matter for reconsideration, instructing authorities to consider Gujarat HC ruling.
Punjab and Haryana HC remands GST case involving SBS Schooling, citing the Supreme Court’s functionality test for Section 17(5)(d) of the CGST Act.
