Madras High Court rules on provisional assessment conditions for areca nuts, directing quick verification of origin certificates for customs duty exemption, balancing revenue interests and timely clearance.
Chambal Fertilizers triumphs in legal battle vs. PCIT (Rajasthan High Court). Court quashes penalty, emphasizing Section 270AA immunity. Details of the landmark case.
Madras High Court sets aside GST order against Jose Bone Products. Wrongly labeled as timber importers, the court cites violation of natural justice.
Delhi High Court rules that rejecting GST ITC refund solely on non-submission of authenticated documents is unjust. Case sent for reevaluation.
Delhi High Court rules in favor of employee, stating the employer is responsible for TDS deposit. Petitioner exempted from tax liability. Details and analysis here.
Karnataka High Court held that scrutiny notice issued u/s 143(2) by the Additional Commissioner of Income Tax, National Faceless Assessment Centre instead of jurisdictional Assessing Officer under Central Charge is sustainable in law and hence valid.
Delhi High Court rules in Varyam Dass Khurana case that GST registration cancellation should be retrospective only from the date no business is conducted. Analysis of the judgment.
In case of M. Venkataraj vs Assistant Commissioner, Madras High Court instructs Revenue Department to promptly process GST rectification application within three months.
Department was directed to release the confiscated Areca Nut on condition specified as it were confiscated due to non-submission of E waybill. The bench modified the conditions imposed by the Single Judge.
Delhi High Court held that the consideration received in terms of Strategic Oversight Services Agreements (SOSA) cannot be termed as Royalty under Article 12 of the DTAA even if extensive services are rendered which includes access to written knowledge, processes, and commercial information in furtherance of the services.
