The Gujarat High Court reduced a significant GST penalty to ₹25,000, ruling that a mere technical lapse like not generating Part-B of an e-way bill is not a major offense.
Tripura High Court refuses to intervene in a GST case, directing the transporter to cooperate with the ongoing adjudication process for an expired e-way bill.
Delhi High Court set aside reassessment for AY 2018-19 holding that escaped income was under ₹50 lakh and did not meet conditions of Section 149(1A). AO’s attempt to club multiple years without proving a singular asset or event was rejected.
Chandigarh ITAT in Sanjeev Kumar Kathuria vs ITO held that FMV as on 1 April 2001 can be adopted as cost of acquisition for property received as gift. PCIT’s reliance on stamp duty value at the time of gift deed (2009) was rejected.
The Rajasthan High Court condoned a 700-day delay in a charitable trust’s filing, citing the president’s severe illness and death, and highlighting the need for a liberal, equitable approach.
Orissa High Court quashes royalty, additional charges, and penalty demand on Raja Bricks for stacked minerals, citing natural justice violation and ordering fresh hearing.
J&K High Court mandates Home Ministry to pay GST on hotel accommodation rent, in addition to fixed rent, citing prior precedent. Hotelier must register for GST.
Madras High Court directs Customs to consider a firm’s plea for warehoused cashew nut clearance amid a commercial dispute over an import contract.
Calcutta High Court ruled that appellate authorities can accept additional evidence in GST appeals for fair disposal, even if Rule 112(1) conditions aren’t fully met.
NCLAT dismissed an appeal against a CIRP order but granted appellant liberty to seek a withdrawal of proceedings under Section 12A if a settlement is reached.
