Bombay High Court sets aside assessment order due to natural justice breach order passed prematurely without considering taxpayer’s timely reply. Officer faces perjury inquiry.
Mumbai ITAT quashes Rs. 30.83 lakh addition under Section 68, ruling the provision inapplicable as the assessee did not maintain books of account, citing Bombay HC precedent.
The Delhi High Court ruled that subscription fees for Salesforce CRM software are not royalty income under the India-Singapore DTAA or the Income Tax Act, citing prior judicial precedents.
Jharkhand High Court sets aside unsigned GST show cause and summary orders, citing violation of SGST Rules. Petitioner Rajendra Modi awarded costs; fresh proceedings allowed with digital signatures.
Gauhati High Court rules against mechanical cancellation of GST registrations, emphasizing clear show-cause notices and proper procedure.
Allahabad High Court overturns penalty on Deco Plywood Industries, ruling a document number typo in an e-way bill without tax evasion intent does not warrant GST penalties.
Allahabad High Court sets aside GST penalty for BMR Enterprises, ruling that a minor vehicle number discrepancy on an e-way bill, without tax evasion intent, does not warrant penalties under Section 129(3).
Allahabad High Court overturns GST penalty on Rimjhim Ispat Limited, citing a mere typographical error in an e-way bill and no intent to evade tax.
Guwahati High Court sets aside GST summary notices for procedural flaws, mandates proper show cause notice and hearing under Section 73.
Delhi High Court dismisses revenue’s appeal against CESTAT’s Spicejet Ltd. order, ruling that service tax issues on CENVAT credit and excess baggage fall under Supreme Court jurisdiction.
