Delhi HC rules that Section 69(2) of the Partnership Act does not bar an unregistered firm from filing a writ petition to enforce statutory rights, upholding the maintainability of a GST challenge.
Ordering compliance with Section 67(3) and (5) of CGST Act, Court held that seized devices must either be returned if not relied upon, or data copies must be furnished to taxpayer in presence of officials.
MP HC dismissed a second writ petition filed by a cigarette manufacturer seeking documents already covered by earlier court orders, holding it was an abuse of process to stall GST adjudication and imposed ₹2 lakh as costs.
Delhi HC directs Customs and CBIC to strictly implement the DGFT’s Minimum Import Price (MIP) of Rs. 20,108/- per MT on Soda Ash imports to protect domestic industries.
The Allahabad HC quashed GST confiscation orders for excess stock, ruling that authorities must proceed via regular assessment (Sec 73/74), not severe confiscation.
Delhi HC condoned a 16-day delay in filing a GST appeal, holding that pendency of a rectification plea constituted a sufficient cause under Section 107(4) of the CGST Act. The appeal was restored subject to costs.
ITAT quashes an income tax addition for cash deposits, ruling that a detailed documentary trail explaining the source for visa purposes cannot be dismissed solely by a third party’s denial.
ITAT ruled that interest on loans cannot be disallowed when the AO accepts the loan principal is genuine by dropping an addition proposed under Section 68 of the Act. which deleted a Rs 3 lakh interest disallowance after the tax officer admitted the underlying loans were genuine.
The Gauhati High Court granted bail to Mukesh Agarwal, accused of Rs. 15.2 Cr GST evasion, ruling his arrest illegal. The DGGI failed to issue mandatory pre-arrest notice under BNSS (S. 41A CrPC equivalent), violating Supreme Court guidelines in Arnesh Kumar and Satender Kumar Antil, confirming procedural compliance is vital even under the special CGST Act.
The Competition Commission of India (CCI) closed a complaint against Karate India Organisation (KIO), ruling that allegations of improper naming and unauthorised sports regulation were non-competition issues.
