Madras High Court allows a GST payer to challenge Section 74 assessment orders, citing limitation circumvention, on condition of a 25% pre-deposit.
Calcutta High Court orders release of Dr. Kalyanmoy Ganguly in PMLA case, citing Supreme Court precedents on non-arrested accused.
Gauhati High Court rules on GST registration cancellation for non-filing, allowing restoration if dues are cleared, citing a similar precedent.
Delhi ITAT rules interest under Section 28 of Land Acquisition Act is capital receipt, exempt under Section 10(37), and not taxable as ‘income from other sources’.
ITAT Ahmedabad confirms CIT(A)’s decision, ruling Section 69A inapplicable as high-value bank transactions were explained and recorded.
ITAT Mumbai overturns cash deposit addition for Suresh Yadav, citing prior bank withdrawals for medical treatment. Rules in favor of assessee for AY 2017-18.
Madras High Court allows conditional re-adjudication for Tvl. Sri Vinayagar Steels in a dispute over un-utilized input tax credit from the TNVAT regime.
Kerala High Court affirms notice service on an adult family member is valid under Customs Act Section 153, dismissing a challenge against gold confiscation and penalty.
Madhya Pradesh High Court rules taxpayers with pending appeals are eligible for 50% relief under the 2020 Samadhan Scheme, even if the original dispute involved statutory certificates.
Kerala High Court rules confiscation order valid even without express conveyance reference, if show cause notice proposed it and owner failed to respond.
