Calcutta High Court quashes a GST refund appeal rejection for Gaurav Agarwal, citing lack of hearing, prior registration cancellation, and instruction to file PMT-03.
Orissa High Court directs revocation of a cancelled GST registration for Samita Panda, contingent on paying all dues, citing a prior coordinate bench ruling
Orissa High Court negates the cancellation of a GST registration, allowing the taxpayer to pay dues and seek revocation, citing a coordinate bench’s precedent.
ITAT Mumbai rules stake money paid to horse owners is not subject to TDS under Sections 194B or 194BB, citing previous Tribunal order and CBDT Circular.
Calcutta High Court upholds income estimated at 0.77% for GNG Exports after books rejection, even with initial grounds for rejection found untenable.
Allahabad High Court remands Atul Engineering Udhyog’s GST ITC claim, allowing submission of additional documents for reconsideration based on a recent Supreme Court judgment.
Delhi High Court directs a personal hearing on Delhi MSW Solutions Limited’s pending rectification application for an ITC demand, upholding natural justice principles.
Allahabad High Court rules NCLT-approved resolution plans extinguish pre-CIRP GST demands, reinforcing a “clean slate” for companies post-insolvency.
Calcutta High Court remands Ajit Kumar Bothra’s GST appeal, finding dismissal on limitation without a personal hearing contrary to statutory scheme.
Delhi High Court sets aside a substantial state tax demand, ruling that parallel GST proceedings are barred when the Central GST Department has already adjudicated the same matter.
