The Calcutta High Court held that a rectification order under Section 154 passed after the statutory limitation period was without jurisdiction. The Court consequently quashed the order and related recovery proceedings.
The Calcutta High Court refused to entertain the writ petition after noting that the GST Appellate Tribunal under Section 112 had been constituted. The petitioner was granted liberty to file an appeal before the Tribunal.
The Tribunal examined a case where a resolution plan initially failed to secure required votes but was later approved after re-voting, ultimately achieving 100% CoC approval.
NCLT held that inclusion of a prospective bidder in an email chain was an isolated inadvertent act caused by auto-suggest and not a deliberate breach of confidentiality. The Tribunal found no evidence of mala fide intent or unfair advantage.
Delhi High Court ordered Xiaomi entities to secure ₹272 crore because SEP implementers cannot continue exploiting standardized patented technology without furnishing interim security during FRAND disputes, even before final determination of infringement or royalty rates.
ITAT Delhi upheld deletion of disallowance under Section 40A(3) after finding that payments were made to multiple labourers and no individual payment exceeded statutory limit. Tribunal accepted that bulk transfers were only administrative in nature.
The Delhi High Court held that one of the meetings relied upon for automatic vacation of the petitioner’s seat was convened without proper notice under Regulation 142. Consequently, the ICAI communication declaring the seat vacant was quashed.
ITAT Delhi confirmed deletion of addition on alleged diversion of interest-bearing funds, holding that hypothetical or notional income cannot be brought to tax. The ruling relied on the principle that only real income is taxable.
The Andhra Pradesh High Court held that a composite GST assessment order covering multiple financial years violated Sections 73 and 74 of the GST Act. The matter was remanded for separate assessment proceedings for each year.
Fayaj Infratech Private Limited Vs Joint Commissioner (Appeal) (Orissa High Court) In this case before the Orissa High Court, the petitioner challenged an order dated 1 September 2025 passed by the Assistant Commissioner of State Tax, Bhubaneswar IV Circle, under Section 74 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods […]
