The High Court disposed of the appeal after noting that the Supreme Court had already directed opening of a common GST portal for filing TRAN-1 and TRAN-2. The earlier Single Judge order was rendered academic.
The Tribunal dismissed the rectification plea after holding that no mistake apparent on record was shown. It ruled that the assessee’s request amounted to seeking a review, which Section 254(2) does not permit.
The Court held that no disallowance under Section 14A can be made when exempt income is not earned in the relevant year. It upheld the Tribunal’s decision and dismissed the revenue’s appeal.
Gujarat High Court ruled that reassessment beyond four years is invalid when no new material or failure of disclosure exists, terming it a mere change of opinion.
The Tribunal set aside a service tax demand against a mandap keeper, ruling that a photocopied invoice and presumptions cannot justify tax liability.
Gujarat HC quashed a Section 148 notice issued after permissible surviving time, ruling it time-barred under Supreme Court guidelines in Rajeev Bansal and Ashish Agarwal.
The ITAT Nagpur set aside an addition made under Section 40(a)(ia), holding that non-deduction of TDS on capital expenditure does not attract disallowance since it is not claimed as an expense.
The Tribunal held that a partner can claim deductions for travel, depreciation, and similar expenses from remuneration received from a firm as it qualifies as business income.
Allahabad HC found that GST dispute raised factual questions unsuitable for writ jurisdiction. It directed petitioner to pursue remedies before adjudicating authority under GST law.
The Allahabad High Court allowed bail to an accused in a high-value GST fraud case, citing completion of investigation and initial stage of trial as key considerations.
