Karnataka High Court orders GST appellate authority to hear Takappa’s appeal on merits, citing procedural lapses in rejection.
Calcutta High Court directs fresh GST show-cause notice, citing lack of specific reasoning in original notice concerning GSTR mismatch.
Madras High Court directs appellate authority to hear Nirman Encon’s GST appeal, citing lack of opportunity in original assessment.
Allahabad HC quashes GST demand against Solvi Enterprises, ruling that the selling dealer was registered at the time of transaction. Case remanded for fresh review.
PCIT Vs Greenply Industries Ltd (Gauhati High Court) The Gauhati High Court’s recent judgment in “The Principal Commissioner of Income Tax v. M/s GreenPly Industries Ltd.” provides valuable clarification on the characterization and resultant tax treatment of excise duty exemptions. The court’s decision, delivered on March 4, 2025, addresses two crucial questions: whether excise duty […]
Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim GST over and above the fixed rates. Accordingly, writ dismissed.
Delhi High Court held that imposition of penalty under section 271DA of the Income Tax Act is justifiable since there is no inordinately and inexplicably delay in initiation of penalty proceedings. Accordingly, writ dismissed.
Delhi High Court held that reassessment order is liable to be set aside as it was based on information that was fully examined in the earlier round of reassessment u/s. 147 r.w.s. 144B of the Income Tax Act. Accordingly, appeal allowed and order set aside.
Delhi HC confirms Section 40A(3) inapplicable to property investments, affirming ITAT’s ruling in PCIT Vs Sanskar Homes Pvt. Ltd. Appeal dismissed.
Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminary objections.