Delhi High Court urges GST Department to expedite over Rs. 106 crore ITC refund for M.D. Securities, citing delays in acknowledgements and disbursement, referencing Jian International precedent.
Madras High Court orders Customs to consider HI Rexine’s plea for provisional release of imported goods, citing the Supreme Court’s Navshakti Industries ruling.
Karnataka High Court rejects R.S. Enterprises’ challenge to GST Section 16(2) and directs them to statutory appeal against demand order.
Bombay High Court rules that interest subsidies received by banks from the RBI under the Export Credit Scheme are not taxable as ‘interest’ under Section 4 of the Interest Tax Act, 1974.
Gauhati High Court sets aside GST registration cancellation for Devendra Singh Rathore, citing lack of proper notice and directing restoration after verifying dues.
Calcutta High Court permits Tara Marine Syndicate to file a composite challenge against a GST Section 74 show cause notice and its subsequent adjudication order.
CESTAT Chennai set aside penalties against a CHA employee for not verifying exporter credentials, ruling that CHALR 2004 applies, not direct Customs Act penalties, for such lapses.
Delhi High Court sets aside reassessment proceedings and demand notice issued in the name of a deceased assessee, emphasizing invalidity of notices.
The Madras High Court directed authorities to consider RR Hotel’s application for the New Samathana Scheme 2023, acknowledging assessment delays were not the taxpayer’s fault, citing a Supreme Court precedent.
NCLAT Chennai dismissed Think & Learn’s appeal against an NCLT order concerning shareholding in Aakash Educational Services, citing it as consensual and interlocutory.