Calcutta High Court grants interim relief to OSL Exclusive Pvt. Ltd., restraining recovery under CGST/WBGST Act. Final hearing scheduled for July 2024.
Gujarat High Court directs refund of Rs. 40,00,000 GST deposit made by mistake, ruling that limitation cannot apply but interest is not eligible.
Pune ITAT remanded the registration proceedings after accepting the assessee’s explanation that changes in management and resignation of the accountant resulted in non-compliance with notices.
ITAT Bangalore rules that VAT penalty payments cannot be deducted under Section 37 of Income Tax Act, remanding case for further examination.
Punjab & Haryana HC invalidates Section 148 notice due to non-compliance with faceless assessment provisions under Section 144B of the Income Tax Act, 1961.
Rajasthan High Court clarifies that provisional attachments under Section 83 of the GST Act cease after one year. Bank directed to allow account operation.
CESTAT Ahmedabad ruled that cost-sharing among Gujarat electricity companies, including MGVCL, does not constitute taxable Business Support Services under Finance Act, 1994.
Chhattisgarh HC examines ITAT’s denial of appeal condonation for Navodit Samaj Sevi Sanstha in a tax dispute involving Section 12A registration under the Income Tax Act.
ITAT restores Yalamati Raghavendra’s appeal to CIT(A) for adjudication on merits after admitted tax payment, referencing Karnataka High Court’s judgment in SSS Projects Ltd.
Punjab & Haryana High Court sets aside notice under Section 148 in Mohan Jit Singh case, following prior judgments in similar cases.