Kerala High Court allows release of GST confiscated goods if not auctioned, pending appeal. A taxpayer’s vehicle and scrap materials were ordered released under Section 130 upon fine payment.
The Delhi High Court has dismissed an appeal by the PCIT against Thomson Press (India) Ltd, upholding that Section 50C applies based on circle rates at the time of agreement to sell, not the later sale deed.
Hyderabad ITAT remands Tewhima Permaculture Foundation’s 12AB registration application, citing lack of proper hearing despite a bonafide belief on filing deadline.
ITAT Nagpur granted a taxpayer a second chance, setting aside an ex-parte CIT(A) order due to non-appearance and remitting the case for fresh adjudication based on natural justice principles.
The Madras High Court has addressed a tax dispute involving Tvl. Aro Granite Industries Ltd., directing an assessing authority to re-evaluate a slump sale claim independently, free from prior appellate observations.
The Kerala High Court affirmed the validity of Section 5A of the Kerala Building Tax Act, classifying it as a building tax, not a luxury tax, but restricted recovery to a three-year period.
The Gauhati High Court has ordered the restoration of a GST registration after the petitioner paid all outstanding dues, citing a similar precedent.
Madras High Court sets aside Customs order against Spac Starch due to non-receipt of notices, citing natural justice. Case remanded for fresh hearing.
Delhi High Court rules ex-parte GST orders are invalid if the Show Cause Notice was only uploaded to the ‘Additional Notices Tab’ on the GST portal, without proper notification.
The Odisha High Court denied pre-arrest bail to a GST facilitation operator accused of diverting Rs.1.29 crore entrusted for GST dues, citing the nature of the economic offense and societal impact.
