The Andhra Pradesh High Court held that an Insurance Company cannot avoid liability without producing evidence showing absence of a valid driving licence. The Court also upheld compensation based on gross salary and enhanced amounts under conventional heads.
The Bombay High Court held that reassessment proceedings became time-barred because no reassessment order was passed within the limitation period prescribed under Section 153. The Court ruled that procedural remand directions did not extend limitation under Section 153(6).
The Bombay High Court directed constitution of a special NCLT Bench after an insolvency petition remained pending despite being reserved for orders twice. The Court held that delay frustrated the purpose of IBC proceedings.
The Karnataka High Court held that objections relating to an officer performing dual roles in audit and adjudication must be examined before merits are considered. The matter was remitted for fresh adjudication after jurisdictional findings.
The Delhi High Court held that frozen chicken supplied to the Indian Army was not exempt from GST because it was supplied in unit containers. The Court directed reimbursement of GST paid by the supplier along with interest for delayed payment.
The Telangana High Court refused to interfere with a GST demand order involving alleged misclassification of cargo transport services, holding that the petitioner should pursue statutory appellate remedies. The Court found no violation of natural justice.
Delhi High Court upheld the view that high-purity gold jewellery could not be absolutely confiscated merely because it fell within the category of primary gold. Redemption on payment of fine and duty was allowed.
The Madras High Court directed GST authorities to keep proceedings on seigniorage fee and royalty demands in abeyance until the Supreme Court decides the issue. The Court, however, required deposit of 10% of the disputed tax as security.
The Gujarat High Court directed authorities not to pass any final order in a GST dispute concerning corporate guarantees during pendency of the writ petition. The case challenges Rule 28(2) and circulars prescribing 1% deemed valuation for GST purposes.
Gujarat High Court quashed tax orders after holding that three hearing dates cannot be treated as three adjournments under Section 33A, citing breach of natural justice.
