Rajasthan High Court held that voluntary GST cancellation alone is not grounds to freeze a company’s bank account and directed a procedural review.
SC clarified that a trust’s 12AA registration isn’t enough to claim 80G benefit; the nature of its activities must be independently verified for charitable character.
CESTAT Chennai held that a notice under Section 28(6) of the Customs Act is mandatory before confirming short payment of duty or penalty, setting aside the order against L&T.
Delhi High Court expressed concern over the Customs Department’s conduct at IGI Airport after gold jewellery seized from passengers was disposed of without due process or refund. The Court directed senior Customs officials and the Finance Ministry to take corrective action.
Madras High Court allowed revival of cancelled GST registration in line with Suguna Cut Piece Centre ruling, directing compliance-based restoration.
CESTAT Chandigarh ruled that Punjab Cricket Association was not liable for service tax on a tournament subsidy received from Procam International. The Tribunal held the payment related to sponsorship services, where tax liability rests with the recipient. The service tax demand was set aside.
NCLT Delhi admitted R.J. Packwells Pvt. Ltd.’s application under Section 9 of the IBC against Maurya Printers for ₹2.20 crore default, declaring moratorium and appointing an IRP.
The Jammu and Kashmir High Court set aside ITAT and CIT(A) orders denying J&K Bank refund interest over disputed TDS certificates, terming the finding perverse and remanding the case.
CESTAT Kolkata upheld redemption fines on A.K. Jain Sales & Marketing for importing yogurt-flavoured milk drinks through Changrabandha, a non-authorized livestock import port.
ITAT Mumbai held that the Assessing Officer made detailed enquiries before allowing ESOP expenditure, invalidating the PCIT’s revision under section 263.
