CESTAT Bangalore rules Sony India eligible for 1% concessional CVD on mobile imports, citing Supreme Court precedents on importer’s credit eligibility.
Mumbai ITAT rules contractual penalties for road firm are business expenses, not disallowed legal infractions under Section 37(1), citing judicial precedents.
In Mukesh Gupta case, Delhi HC grants travel citing overflowing dockets & judge shortage. Court says delays impact rights; sets conditions despite CBI fears.
Allahabad HC dismisses plea against GST demand on ITC from fake firms. Rules claims without actual supply fall under S.74 fraud, upholds pre-deposit for appeal.
ITAT Chennai upholds disallowances for Devcare Solutions: Cash payments exceeding limit disallowed u/s 40A(3), technical fees disallowed for lack of proof.
Gujarat High Court sets aside RBI order returning FFR Software’s FEMA compounding application, directs fresh decision per Rule 8(2) of Compounding Rules.
Kerala High Court rules composite GST show cause notices covering multiple assessment years are impermissible under Section 74 of the Act, citing distinct time limits.
Delhi HC sets aside GST order against Tanishka Steel, finding SCN was missed due to portal visibility issue. Case remanded; validity of notifications pending SC.
Delhi High Court sets aside GST order for failure to consider taxpayer’s reply and provide personal hearing; validity of related notifications before Supreme Court.
Delhi High Court allows taxpayer to file revised ITR, setting aside PCIT order that rejected condonation request over clerical error in original return.
