The court held that a retracted statement by a trustee alleging capitation fee collection cannot justify tax additions without corroborative evidence. In the absence of proof from students or supporting documents, the Revenue’s presumption was held unsustainable.
The court ruled that submitting revised returns showing higher income after a search does not wipe out earlier concealment. Criminal proceedings for wilful tax evasion and false statements remain maintainable.
The court held that civil courts retain jurisdiction in partition disputes involving property under SARFAESI proceedings because the Debts Recovery Tribunal cannot grant partition relief.
The Kerala High Court held that employees originally from the DoT and later absorbed into the PSU must be treated as retiring from Central Government service. As a result, tax deduction on leave encashment based on an executive instruction was set aside.
The High Court ruled that sales tax exemption retained by an industrial unit was capital in nature because it was granted to encourage investment in backward areas. As a result, the subsidy could not be treated as taxable revenue.
The court issued notice on a challenge to Section 15(3)(b) of the CGST Act and granted interim protection subject to deposit of 10% of disputed tax.
The High Court set aside the rejection of a GST refund claim after noting that the Joint Procedure Order required reassessment of tax liability under pre-GST and post-GST regimes.
The court stayed a tax demand order where the confirmed demand exceeded the originally proposed amount, and allegations of violation of natural justice were raised.
The Uttarakhand High Court held that service of notice solely through the GST portal is invalid when the taxpayer’s registration has already been cancelled. Authorities must use other modes of service under Section 169.
The High Court held that refund of IGST paid on ocean freight cannot be rejected as time-barred when the levy itself has been declared unconstitutional. Authorities were directed to grant refund with interest.
