Rajasthan High Court held that failure to file GST returns in one state makes the taxpayer a defaulter and can justify denial of GST registration in another state.
The tribunal held that steel items used for maintenance and repair of manufacturing machinery fall within the scope of inputs used in relation to manufacture. The demand for reversal of Cenvat credit and penalty was set aside.
The Madras High Court held that a plaint cannot be rejected at the institution stage without numbering the suit. It ruled that courts perform a ministerial function while numbering suits and set aside the trial court’s rejection order.
ITAT Raipur held that the appellate authority must pass a reasoned order on merits under Section 250(6) and cannot dismiss an income tax appeal solely for non-prosecution.
The Karnataka High Court set aside orders rejecting TRAN-1 and TRAN-2 credit claims after noting that relevant documents were not examined earlier. The matter was remanded for fresh scrutiny by the adjudicating authority.
High Court held that adjusting the entire refund during operation of a Tribunal stay order contravened the order and required refund of the excess amount.
The Court indicated that the three-year practice requirement should continue and sought suggestions from High Courts and law universities before deciding on the plea for exemption.
The Supreme Court dismissed the SLP challenging the Karnataka High Court decision that Kambala events cannot be restricted only to Dakshina Kannada and Udupi, as the PCA amendments permitting such sports have been upheld.
The Calcutta High Court declined to interfere with an income tax assessment order, holding that writ jurisdiction should not be exercised when a statutory appeal remedy is available. The Court directed the assessee to pursue the appellate process.
The Madras High Court examined repeated provisional attachment orders issued under Section 281B without detailed reasoning. The Court directed reconsideration of the attachment to enable the assessee to access working capital facilities.
