Calcutta HC rules on the expiry of a provisional attachment order under WBGST/CGST Act in the case of JL Enterprises. Details court observations.
Madras High Court addresses a writ petition challenging a CGST order, noting a prior SGST adjudication on the same issue and directing the petitioner to the appellate authority.
Gujarat High Court quashes GST demand on the assignment of long-term leasehold rights by Alfa Tools, citing the Gujarat Chamber of Commerce precedent.
Andhra Pradesh HC sets aside GST assessment order for Satyanarayana Medical Distributors, citing procedural flaws and violation of natural justice.
Kerala High Court sets aside GST order against Masany Construction Equipment due to a non-speaking order. Directs reconsideration with a fresh hearing.
Calcutta High Court rules on the jurisdiction of GST authorities to issue show-cause notices regarding transitional credit claims under TRAN-1, following the Usha Martin Ltd. precedent.
ITAT Kolkata deletes addition under Section 68, accepting LTCG on share sale by Kiran Kothari as genuine, rejecting AO’s reliance on general reports.
ITAT Mumbai allows appeal by Kalpana Dilip Mehta, quashing reassessment order as time-barred, emphasizing strict adherence to limitation periods in income tax law.
Gujarat High Court rules in favor of assessee, stating a mere error in reporting disallowances shouldn’t lead to refund denial after revised return deadline.
Gujarat HC dismisses Revenue’s appeal, upholding ITAT’s decision to delete additions on F&O profit, capital increase, & investment due to AO’s errors.
