CESTAT Ahmedabad remanded a case to reconsider exemption on imported bioequivalence drugs for clinical trials after finding factual errors regarding Form 44 filing.
Reaffirming its earlier decision, the Orissa High Court ruled that iron ore Fe content should be assessed on WMT basis and found no substantial question of law in the Customs Department’s appeal.
Punjab & Haryana High Court held that interest on income tax demand arises only after expiry of 30 days from a valid notice under Section 156, not from an earlier notice that ceased to exist.
The Supreme Court partially set aside the Enforcement Directorate’s attachment order, restoring properties to the resolution applicant for the benefit of genuine homebuyers while maintaining attachment over 11 identified units linked to alleged proceeds of crime.
High Court permits taxpayer to apply for revocation of cancelled GST registration within two weeks, directing authority to decide per law.
NCLT Ahmedabad waived the one-tenth shareholding requirement under Section 244(1)(a), allowing former ICEX promoters to proceed with an oppression and mismanagement petition.
The Delhi High Court directed Customs to enforce the 31 January 2025 Order-in-Original and release jewellery seized from two Uzbekistan nationals after payment of redemption fine and compliance with conditions.
The Delhi High Court condoned a 273-day delay in filing an appeal before CESTAT, holding that there was no evidence of deliberate inaction or mala fides by the importer.
Madras High Court held that a trust’s legitimate tax exemption cannot be denied merely for delay in filing Form 10B, directing the Assessing Officer to allow benefits under Section 12A.
The Kerala High Court held that revisional powers under Section 263 cannot be invoked when the Assessing Officer has examined and accepted a deduction claim under Section 32AC after due inquiry.
