The Allahabad High Court ruled in favor of Opasil Pigments and Chemicals, quashing a unilateral decision by tax authorities to recall an order that had previously set aside a penalty.
The Punjab and Haryana High Court has dismissed the anticipatory bail plea of Sharmeen Abdul Majid Ansari, an accused in a multi-crore cheating case.
The Allahabad High Court ruled that the GST Appellate Authority cannot remand a case back to the Adjudicating Authority, as per Section 107(11) of the CGST Act. The court set aside an order against a law firm.
The Court held that failure to notify authorities via DRC-01B cannot justify action under Sections 73/74 if returns were duly filed and no tax dues remained.
The Telangana High Court granted pre-arrest bail to a truck driver accused of fraudulent E-Way Bill generation, noting that co-accused had already settled the matter by paying fines.
The Supreme Court of India has upheld a property attachment order from 2012, dismissing a challenge by a company that bought the property years later.
The Supreme Court dismissed a petition, upholding a Kerala High Court ruling that hotels choosing to pay sales tax under regular provisions cannot be assessed under a compounded scheme.
The Gauhati High Court ruled in Vijay Nirman Co. Pvt. Ltd. v. State of Assam that a CST demand was invalid because it was based on a circular already quashed by a prior court ruling.
ITAT clarified that education and camps on Jain principles cannot be treated as wholly religious. Registration u/s 80G can only be denied if religious expenditure exceeds the statutory 5% threshold.
ITAT Bangalore reverses a CIT(E) order, holding that teaching Vedas is a charitable activity, not a religious one, and an organization promoting it is eligible for Section 80G tax exemption. This decision relies on precedents that define Hinduism as a way of life.
