The Gujarat High Court set aside reassessment proceedings against Harikishan Sunderlal Virmani, ruling the re-opening was beyond four years without proven non-disclosure and based on borrowed satisfaction.
Jammu & Kashmir High Court directs CGST Deputy Commissioner to release full budgetary support to Shiva Industries, citing misinterpretation of the 2017 notification.
Karnataka High Court halts GST proceedings against ITC Ltd., staying a show cause notice and a circular on snack classification, citing jurisdictional concerns and prior judgments.
ITAT Pune ruled for Yash Construction Co., holding that declared income during survey, if linked to business, cannot be taxed at higher rates under Section 115BBE.
ITAT Pune rules for Late Harilal Mavjibhai Patel, confirming excess stock found during survey is business income, not subject to higher tax rates under Section 115BBE.
Delhi High Court directs Filatex India Ltd. to GST Appellate Authority, noting “identically worded” SCN and Order-in-Original, suggesting non-application of mind.
ITAT Hyderabad rules for Taj GVK Hotels, allowing interest deduction, prior period expense, and accepting accounting method change for AY 2003-04.
ITAT Mumbai rules in favor of Piem Hotels, overturning Section 14A disallowance for AY 2014-15 & 2016-17 due to AO’s lack of recorded satisfaction.
Gujarat High Court has issued a rule on the constitutional validity of Section 16(2)’s second proviso in the CGST Act. The court declined to stay ongoing show cause notice proceedings, stating the petitioner can raise all contentions during adjudication.
ITAT Jaipur upholds reassessment in Akshat Loyalka vs ITO but sends Rs. 12.3L cash deposit issue (Sec 69A) back to CIT(A) for fresh review of evidence.
