Madras High Court reads down TNGST Act’s Section 3-B(2)(d) proviso, ruling it inapplicable to contractors assigning work to registered sub-contractors, citing Supreme Court precedents.
The NCLAT has dismissed an appeal by suspended directors of Satra Properties, upholding an NCLT order to recover ₹2.65 crore in a fraudulent transaction.
Calcutta High Court remands Horizon Hi Tech GST appeal after 19-day delay; cites director’s illness, business closure, and tribunal absence.
Delhi High Court mandates State GST Department to adjudicate ST Enterprises’ registration suspension/cancellation within a month, following their reply on ITC fraud allegations.
Jharkhand High Court halts criminal proceedings against SKS MC Joint Venture for delayed TDS, ruling that payment of tax and interest before prosecution makes further action an abuse of law, citing precedents.
Himachal Pradesh High Court allows J.C. International 100% profit deduction under Section 80-IC after substantial expansion, relying on Supreme Court’s Aarham Softronics judgment.
CESTAT Delhi rules assessees must pay redemption fine for seized goods lost from their custody, asserting confiscation liability isn’t extinguished by physical absence. Case remanded for fine determination.
ITAT Ahmedabad restores Sant Kanwarram Sewa Trust’s 80G registration application, granting a final hearing to furnish documents, citing natural justice principles.
ITAT Mumbai quashes ₹5.39 crore income addition by AO, stating calculations based on two days’ bills were illogical for tax proceedings. Sales were already recorded by a successor firm.
ITAT Kolkata sets aside ex-parte CIT(A) order on unexplained demonetization cash deposit against Akanksha Enterprises, allowing a fresh hearing based on natural justice.
