High Court held that adjusting the entire refund during operation of a Tribunal stay order contravened the order and required refund of the excess amount.
Additional Commissioner of Central Tax Vs Vigneshwara Transport Company (Karnataka High Court) SCN u/s 74 GST Valid even if based on Material from allegedly Illegal Search or from another Commissionerate-Karnataka HC The Karnataka High Court held that proceedings u/s 74 of the CGST Act are independent adjudicatory proceedings & are not dependent on validity of […]
The Calcutta High Court declined to interfere with an income tax assessment order, holding that writ jurisdiction should not be exercised when a statutory appeal remedy is available. The Court directed the assessee to pursue the appellate process.
The Madras High Court examined repeated provisional attachment orders issued under Section 281B without detailed reasoning. The Court directed reconsideration of the attachment to enable the assessee to access working capital facilities.
The Court held that merely earning higher profits by related concerns does not establish diversion of trust funds. Without evidence of undue benefit to specified persons, Section 13(1)(c) cannot be invoked.
The High Court granted interim relief to a contractor after observing that the determination of the Delhi Jal Board’s status under the CGST Act will decide whether GST applies at 12% or 18%.
The High Court found that the taxpayer attempted to obtain a second refund despite already receiving the amount earlier. The Court set aside the order granting refund and imposed ₹5 lakh costs for misrepresentation.
The Court ruled that when an assessee certifies stock statements given to a bank as accurate and consistent with books, discrepancies can justify tax additions. The explanation that the figures were inflated merely to obtain higher credit was rejected.
The High Court set aside an assessment order issued against a deceased taxpayer. It held that once the department knows of the death, proceedings must continue only against the legal heirs.
The Karnataka High Court dismissed a plea to prohibit Kambala in areas like Bengaluru, noting that the Supreme Court has already upheld the legality of state amendments allowing such traditional sports.
