The Madras High Court has addressed a tax dispute involving Tvl. Aro Granite Industries Ltd., directing an assessing authority to re-evaluate a slump sale claim independently, free from prior appellate observations.
The Kerala High Court affirmed the validity of Section 5A of the Kerala Building Tax Act, classifying it as a building tax, not a luxury tax, but restricted recovery to a three-year period.
The Gauhati High Court has ordered the restoration of a GST registration after the petitioner paid all outstanding dues, citing a similar precedent.
Madras High Court sets aside Customs order against Spac Starch due to non-receipt of notices, citing natural justice. Case remanded for fresh hearing.
Delhi High Court rules ex-parte GST orders are invalid if the Show Cause Notice was only uploaded to the ‘Additional Notices Tab’ on the GST portal, without proper notification.
The Odisha High Court denied pre-arrest bail to a GST facilitation operator accused of diverting Rs.1.29 crore entrusted for GST dues, citing the nature of the economic offense and societal impact.
Madras High Court remands Sangeetha Tex duty drawback case, allowing fresh review despite appeal delay, citing health issues and BRC availability.
Calcutta High Court sets aside GST appeal dismissal for Sanjit Acharya, citing physical disability. Case remanded for fresh hearing on ITC issues.
Kerala High Court dismisses plea, upholds triple tax on unauthorised constructions, citing lack of proof for ‘deemed permit’ claims.
Kerala High Court rules Section 264 revisional authority can only review existing orders, not issue directions to Assessing Authority; clarifies limitation period.
