Calcutta HC granted anticipatory bail to one applicant considering her personal circumstances while rejecting the co-accused’s plea after examining the case diary.
Calcutta HC directed the Detective Department to conclude the pending ₹13 crore fraud investigation early and file its report before the Magistrate.
Karnataka HC held that the use of ‘may made the GST Amnesty timeline directory, requiring reconsideration of a delayed declaration request.
Calcutta HC held that Section 434 does not require a transfer application, allowing Company Courts to suo motu transfer eligible winding-up cases to NCLT.
The Madras High Court held that a Section 62 best judgment assessment cannot continue once the taxpayer subsequently files GST returns. The matter was remanded for reassessment after considering the uploaded returns.
The Madras High Court quashed a Section 74 demand after finding the taxpayer’s turnover appeared below the GST registration threshold and no personal hearing was granted. The matter was remanded for fresh adjudication following due process.
The High Court held that disallowance under Section 14A read with Rule 8D cannot exceed the exempt income earned during the assessment year.
Mohan Milkfoods Private Limited Vs Joint Commissioner (Corporate-2) State Tax And 2 Others (Allahabad High Court) The Allahabad High Court considered a writ petition challenging an order dated 9 April 2026 by which the petitioner’s Input Tax Credit (ITC) available in the Electronic Credit Ledger (ECL) was blocked under Rule 86-A of the Uttar Pradesh […]
Telangana HC declined to examine the merits and allowed the taxpayer to file a statutory appeal with a delay condonation application. The appellate authority was directed to consider the delay and decide the appeal on merits if satisfied.
Gauhati High Court upheld Customs’ seizure of areca nuts, holding that objective circumstances established the statutory reason to believe under Section 110. The goods remained under seizure, while the vehicle was ordered to be released on conditions.
