Calcutta High Court directs manual GSTR-1 rectification for Nivriya India due to inadvertent export errors, enabling IGST credit. Cites precedents on genuine mistakes.
Orissa High Court allows Saumya Ranjan Moharana’s plea for GST registration revocation, contingent on tax compliance and citing a prior High Court precedent.
Kerala High Court sets aside an order dismissing a rectification application, directing reconsideration of a GST payment linked to a financial year typo.
Bombay High Court directs GST department to allow a real estate developer to rectify a typographical error in DRC-03 forms, preventing double payment.
Delhi HC addresses Power2SME’s plea against GST order and contested notification, linking its decision to ongoing Supreme Court proceedings.
Patna High Court dismisses prosecution against Sonali Autos for delayed TDS deposit, citing reasonable cause and compliance with CBDT instructions.
Supreme Court acquits men in murder case, finding High Court wrongly reversed a trial court acquittal. Cites flaws in evidence and sets strict precedent on appeals.
Madras HC quashes reassessment notices due to lack of new material. Court rules that profit and loss accounts don’t qualify as books of account under Income tax laws.
ITAT Pune allows Mahanagar Constructions’ appeal, ruling that notional rental income from unsold flats held as stock in trade cannot be taxed as ‘Income from House Property’ for AY 2014-15, citing judicial precedents.
ITAT Mumbai allows Section 54F deduction for Anant R Gawande, clarifying joint ownership and property acquisition for capital gains exemption.
