CESTAT Delhi sets aside service tax demand on penalties, ruling South Eastern Coalfields’ liquidated damages not taxable as declared service under Section 66E(e).
CESTAT Delhi rules against service tax demand on Northern Coalfields Ltd. for penalties, liquidated damages, and forfeited deposits, citing lack of service provision.
ITAT Delhi quashes reassessment order against Nitin Jain due to invalid service of notice under Section 148, sent to the wrong email ID.
ITAT Jaipur allows Ashok Kumar Jain’s appeal for statistical purposes, remanding capital gains issue to AO for reconsideration with due process.
Bombay HC rules on GST applicability to developer agreements, distinguishing them from TDR/FSI transfers under Entry 5B of GST notification.
Bombay High Court declines to quash reassessment notice against Sanjay Patel, citing incomplete information and liberty to appeal.
Calcutta High Court allows reopening of GST portal for Shri Ashis Roychowdhury after setting aside registration revocation due to non-filing of returns.
Gujarat High Court quashes Income Tax notice u/s 148 and order u/s 148A(d) against Ammann India, citing non-consideration of ITAT order.
Uttarakhand High Court directs GST registration restoration for Shanvi Traders after payment of outstanding dues, interest, and penalties.
Calcutta HC grants stay on GST demand as Appellate Tribunal is not yet operational and per Circular 224/18/2024-GST recovery is restricted in such cases.
