Bombay HC admitted the Revenue’s appeal on AMP expenditure and payments to doctors, holding both require judicial examination. It refused to admit the depreciation issue as earlier rulings had been accepted without any change in facts.
The Madras High Court held that Section 74 cannot be invoked without allowing the assessee to produce evidence establishing genuine supply of goods. The matter was remanded for fresh consideration after granting a reasonable opportunity.
The Madras High Court quashed a GST assessment on seigniorage fees after finding that the taxpayer’s reply was ignored. It remanded the matter and stayed enforcement until the Supreme Court decides the tax issue.
Madras High Court held that notifications under Sections 9 and 11 of the CGST Act cannot exceed GST Council recommendations. Unsupported additions were declared ultra vires.
Fastenex Private Limited Vs State Tax Officer (Inspection-VI) (Madras High Court) The Madras High Court delivered a common order in a batch of writ petitions concerning proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017. The judgment arose from a […]
Allahabad High Court held that additional conditions for DFIA imports were contrary to binding judgments and dismissed the PIL.
Bombay High Court held that SION Entry E75 permits import of maize without restricting its variety, allowing popcorn maize under the DFIA Scheme.
The High Court held that failure to pass the order giving effect within the time prescribed under Section 153 resulted in abatement of the assessment proceedings. It ruled that the penalty under Section 271(1)(c) could not survive once the assessment itself had abated.
The Madras High Court held that unexplained trade credits falling under Section 68 cannot qualify for deduction under Section 80-IA. The assessee failed to establish the source and identity of the creditors.
The Madras High Court held that GST proceedings under Section 74 were not time-barred after considering the COVID-19 limitation extensions and statutory relaxations. It dismissed the writ petition while permitting the taxpayer to pursue the appellate remedy.
