High Court remands Banswara Syntex service tax refund case, directs re-examination of foreign agent commission tax under 2007 notifications.
CESTAT Hyderabad rules unutilised excise credit cannot be refunded in cash upon factory closure, citing Bombay High Court and Supreme Court precedents.
Madras High Court condones 7-day delay in GST appeal for transport firm, citing auditor’s lapse, lack of portal access, and limited GST knowledge.
Delhi High Court quashes tax notices against R.C. Jewellers, rules Section 153C proceedings require incriminating material linking seized items to assessee’s income.
Madras HC directs GST department to follow specific process, including personal hearing, for Vrishti Mercantile’s cancelled registration via revocation route.
CESTAT rules in Laurel Wires case, directing tax department to pay interest on ₹20 lakh pre-deposit refunded after favorable appeal outcome.
Gauhati High Court sets aside GST summary show cause notice and order, reaffirming that a proper SCN is mandatory under Section 73.
Delhi High Court dismisses tax appeal against Wrigley India, affirming AMP expenses not separate international transaction without evidence, citing precedents.
Delhi High Court sets aside tax reassessment notice for AY 2014-15, ruling it was beyond the limitation period after considering Supreme Court directives.
Delhi High Court rules taxpayers must check GST portal for notices; department not liable for lack of diligence. Allows late appeal in Sandeep Garg case.