Allahabad High Court rules non-filling of E-way bill Part-B, without tax evasion intent, does not attract Section 129 penalty, citing judicial precedents.
Delhi High Court quashes GST demand against Procter & Gamble Home Products (P.) Ltd., citing denial of hearing after audit. Case remanded for fresh adjudication.
Delhi High Court directs appeal in GST dispute, noting Supreme Court review of notification validity extending deadlines under Section 168A.
Calcutta High Court dismisses writ petition by UBS Exports International challenging a single Section 74 SCN for multiple years, citing the availability of an alternate remedy via appeal.
Calcutta High Court upholds ITAT’s decision, dismissing revenue’s appeal to add unexplained share capital and premium, citing lack of substantial legal questions and judicial precedents.
ITAT Bangalore condoned a 139-day delay in an appeal by Gautham Kempanna, remanding the case for fresh assessment despite the assessee’s non-response to notices, conditional on a Rs. 20,000 payment to the PM’s Relief Fund.
CESTAT Chennai rules in favor of ITI Ltd., dismissing a customs appeal on software valuation for telecom imports, finding no misdeclaration.
Delhi High Court permits Dreamcann Foods to rectify DVAT returns for inter-state goods transfers, subject to the Supreme Court’s pending verdict on similar cases.
CESTAT Allahabad rules sub-contractors for exempt works contracts are also exempt; disallows demand based solely on Form 26AS data.
ITAT Delhi rules in favor of assessee, deleting Section 68 additions for unsecured loans from director and another company, citing sufficient evidence.
