Telangana HC directed Income Tax Department to expedite processing of a rectification application filed by Virtusa Consulting Services Private Limited.
Delhi High Court upheld the exclusion of comparables due to functional dissimilarity and significant turnover differences. Analysis of the PCIT vs. Qualcomm India Pvt Ltd case.
Kerala High Court held that penalty leviable when the person chargeable to tax fails to deposit the tax collected by him within a period of 30 days from the due date of payment of such tax.
Allahabad High Court held that imposition of penalty under section 129(3) of the UPGST untenable as no observation has been made with regard to intent to evade payment of tax.
Madras High Court held the writ petition as premature as it is open to the petitioner to raise all the objections before the assessing authority in respect of show cause notice before completion of assessment. Accordingly, writ petition disposed of.
Telangana High Court judgment on private medical colleges’ GST liability for affiliation and inspection fees. Analysis and implications of the decision.
Bombay High Court has cautioned tax officers for significant delays in serving assessment orders on taxpayers. The court quashed an assessment order due to lack of diligence and emphasized principles of natural justice.
Allahabad High Court sets aside goods seizure, citing no GST provision for declaring transportation routes. Analysis of the Om Prakash Kuldeep Kumar case.
Allahabad High Court quashes a GST penalty under Section 129, citing arbitrary actions and no intent to evade tax, imposing heavy costs on the Revenue.
Karnataka High Court upholds the ITAT’s decision to delete additions made by Revenue concerning undisclosed income from investments in shell companies.
