The Calcutta High Court set aside the freezing of a bank account after finding that cyber authorities had directed the freeze without obtaining a Magistrate’s order under the BNSS procedure.
The Court directed authorities not to take coercive steps based on GST show cause notices regarding leasehold rights assignment. The matter was adjourned while the issue remains under consideration.
The Bombay High Court held that assignment of leasehold rights in land and building amounts to transfer of benefits arising from immovable property. Consequently, such transactions are not taxable as supply of services under the GST Act.
The Gujarat High Court directed refund of IGST paid under Entry No.10 of Notification 10/2017 after it was declared ultra vires the IGST Act. The refund was ordered with statutory interest within four weeks.
The Bombay High Court quashed reassessment proceedings for AY 2018-19 after finding that the notice under Section 148 was issued in the name of an entity that had already merged and ceased to exist.
The Gujarat High Court granted bail after observing that the accused’s role was mainly related to compliance activities and he did not appear to be a major participant in the alleged GST fraud.
The Kerala High Court ruled that land granted exemption under the Kerala Land Reforms Act for commercial or industrial use cannot be subjected to restrictions under the Paddy Land Act in the specific circumstances of the case.
The Kerala High Court held that a municipality cannot deny a building permit when the District Level Authorised Committee has permitted conversion of paddy land for residential construction. The Court directed reconsideration of the permit application.
The DRT Delhi held that prepayment charges cannot be levied when a bank recalls a loan and the borrower has not voluntarily offered early repayment. The recovery claim was reduced after excluding such charges.
The tribunal relied on Supreme Court precedent to hold that a second proceeding cannot be filed when an earlier challenge has been withdrawn without permission to pursue another remedy.
