Allahabad High Court rules excess stock found during GST search falls under Sections 73/74, not Section 130, quashing orders against Gopal Trading Company.
Madras High Court sets aside GST order and bank freeze due to lack of proper show cause notice, allowing fresh consideration after 25% tax deposit.
Calcutta High Court remands Surekha Shah’s GST appeal back to Appellate Authority, citing marginal delay and non-constitution of appellate tribunal, for a merits-based decision.
Punjab & Haryana High Court rules interest on land acquisition compensation is income from other sources, not capital gains, post-2010 IT Act amendments.
Delhi High Court upholds ITAT ruling: Cloud service subscription payments to foreign firms are not taxable as royalty under DTAA or Income Tax Act.
Delhi High Court allows Blackmelon Advance Technology Co. to appeal a Rs. 54 lakh GST demand despite missed deadlines, citing lack of SCN knowledge.
Allahabad High Court orders release of mustard seeds consignment on deposit of tax and penalty, without ruling on the merits of the GST detention.
Allahabad High Court overturns penalty on Nokia Solutions for incomplete e-way bill. Court rules mere procedural lapse without tax evasion intent doesn’t warrant penalty, citing matching invoices and relevant judicial precedents. Learn more about the crucial verdict.
Supreme Court grants bail to Vishal Agarwal in a case involving alleged public exchequer loss. Bail approved as chargesheet filed and evidence is documentary.
ITAT Mumbai clarifies tax on builders’ unsold inventory, stating no deemed rental income on stock-in-trade. Also addresses 80G deduction for CSR expenses, citing judicial precedents.
