Gujarat High Court rules pre-consultation notice in Form DRC-01A is not compulsory under CGST/GGST Act from October 15, 2020.
CESTAT Kolkata rules in favor of Empire Exports, setting aside a ₹30 lakh duty demand as time-barred for White Poppy Seeds imports.
ITAT Chandigarh sets aside ₹29.5 lakh addition against Bachan Kaur, allowing a fresh hearing due to her illness and husband’s death.
ITAT Cochin dismisses duplicate appeal filed by Revenue against Geojit Financial Services Ltd. for AY 2018-19, ruling it as infructuous and not maintainable.
Delhi HC sets aside GST order on ITC claims, granting two weeks for the petitioner to submit supporting documents for fresh assessment by the adjudicating authority.
Section 27 of Customs Act, which specifies that limitation period for refunds must be calculated from date of reassessment, not from initial filing of bills of entry.
Patna High Court sets aside GST demand order due to missing date, impacting appeal limitations for Patliputra Hytech Infra Private Limited.
The Orissa High Court holds that electricity transmission and distribution charges are exempt from GST, pending further review by the Supreme Court.
ITAT Ahmedabad dismisses Yug Nirman Gayatri Parivar Trust’s appeal for 12A registration after withdrawal due to fresh application for registration under Section 12AB.
Delhi HC ruled that GST registration cancellation doesn’t exempt tax liability or penalties for non-compliance. Petitioner liable despite cessation of business.
