The High Court held that ITC claims for financial years 2017-18 to 2020-21 remain valid if returns were filed before 30 November 2021 under the amended Section 16(5).
The court held that the Human Rights Commission exceeded its jurisdiction by assessing the merits of the criminal case and directing compensation against police officials.
The Court permitted withdrawal of the writ after the authorities rejected the refund application filed by the Official Liquidator instead of the exporter. Liberty was granted to seek refund under Section 54 of the CGST Act.
The court held that an appeal under Section 260A cannot be entertained when it merely seeks re-appreciation of evidence, upholding the addition confirmed by lower authorities.
The High Court set aside the assessment order after noting that it was passed ex parte and remitted the matter for fresh proceedings with an opportunity for the assessee to file a return.
The Gauhati High Court interfered with both the recovery notice and the earlier adjudication order, directing that the matter be reconsidered after giving the petitioner an opportunity to respond.
The Madras High Court quashed a government order allotting sand dune land as an alternative site for a school, holding that such ecologically sensitive land cannot be used for development.
The High Court held that once a discharge certificate under the SVLDRS scheme is issued after payment of the determined amount, the tax demand for the covered period cannot be reopened.
The Madras High Court held that penalty under Section 271(1)(c) cannot be imposed where a DTAA claim was made based on a bona fide interpretation of law and full disclosure of income.
The High Court upheld a ₹7 lakh addition after finding a major discrepancy between stock recorded in books and the inflated stock statement submitted to the bank.
