Delhi HC rules that a defendant cannot compel the plaintiff to summon and examine their Chartered Accountant in a civil suit. Petition dismissed in limine.
Madras High Court rules on Input Tax Credit denial in Umashankar Alloys case, directing a fresh order following GST law amendments.
Patna HC ruled that GST’s 3-year limitation under Section 73(10) begins from the filing date of the annual return, not the extended due date.
Telangana High Court rules that GST appellate authority can decide jurisdictional disputes related to GST orders. Petitioners should seek remedies via appeal.
ITAT Bangalore allows appeal for Saraswathi M Khjuri, remanding the case for fresh adjudication due to communication errors and procedural concerns in the assessment process.
CESTAT Bangalore allows Cappithan Agencies appeal, highlighting errors in penalty imposition under CBLR regulations and denying cross-examination rights.
Madras High Court dismisses Absolute Homes’ writ petition against TDS prosecution notice, citing delayed remittance of tax and previous compliance.
Madras HC dismisses petition against GST order for lack of hearing, noting petitioner missed two prior opportunities. 30 days granted to appeal without limitation.
Kriztle Bath and Wellness Pvt. Ltd. wins appeal on MRP declaration, ruling CESTAT finds no obligation to declare MRP in Bill of Entry.
Andhra Pradesh HC rules that filing REA for the prior month is valid for GST refund applications in the subsequent month, aligning with GST rules.
