Delhi High Court dismisses revenue’s appeal against CESTAT, ruling that cases involving service tax chargeability must be heard by the Supreme Court, not the High Court.
Delhi NCLT rejected Imperial Banquets & Dining’s insolvency application, stating it aimed to evade government dues owed to DTTDC, not genuine resolution.
Kerala High Court upholds ruling that factual disputes under KVAT Act are not suitable for writ jurisdiction, directing assessee to statutory appeal while ensuring supplier clarification is verified.
Madras High Court declines to quash GST SCN for Tvl. Sri Sai Company but orders tax department to furnish unshared verification report, ensuring natural justice.
NCLAT Delhi dismisses Anuj Goyal’s appeal, affirming CoC’s right to conduct multiple challenge mechanisms for corporate debtor’s value maximization.
The ITAT Delhi has overturned the disallowance of club subscription fees for Punjab National Bank, citing a Supreme Court precedent that allows such expenses as business expenditure.
Cochin ITAT rules builder eligible for 80IB(10) deduction, clarifying ‘developer’ vs ‘works contractor’ and rejecting reliance on Sales Tax precedents.
Kerala High Court rules property tax liability persists even if formal demand notices are delayed due to litigation; waives penal interest.
Madras High Court rules GST notices uploaded on the portal require physical service via RPAD if no response is received, ensuring effective communication and taxpayer opportunity.
Orissa High Court issues notice on a plea challenging the GSTAT Judicial Member selection process, questioning selective personal interactions by the Search-cum-Selection Committee.