Allahabad High Court sets aside appeal dismissal for Dilip Kumar Gupta, citing violation of natural justice. Remands GST dispute for merit review after no notice on order date.
Calcutta High Court overturns ineligible ITC demand against Niranjan Paul, citing authorities’ failure to consider crucial evidence of goods movement and supplier’s valid registration.
Patna High Court sets aside service tax demand against Akash Tour and Travel, citing authorities’ failure to adjudicate within statutory time limits despite extended period.
Bombay High Court rejects writ petition challenging GST demand, citing availability of statutory appeal. Court emphasizes utilizing prescribed remedies in fiscal matters.
Allahabad High Court rules excess stock found during GST search falls under Sections 73/74, not Section 130, quashing orders against Gopal Trading Company.
Madras High Court sets aside GST order and bank freeze due to lack of proper show cause notice, allowing fresh consideration after 25% tax deposit.
Calcutta High Court remands Surekha Shah’s GST appeal back to Appellate Authority, citing marginal delay and non-constitution of appellate tribunal, for a merits-based decision.
Punjab & Haryana High Court rules interest on land acquisition compensation is income from other sources, not capital gains, post-2010 IT Act amendments.
Delhi High Court upholds ITAT ruling: Cloud service subscription payments to foreign firms are not taxable as royalty under DTAA or Income Tax Act.
Delhi High Court allows Blackmelon Advance Technology Co. to appeal a Rs. 54 lakh GST demand despite missed deadlines, citing lack of SCN knowledge.
