Calcutta High Court quashes GST order for denying personal hearing, reaffirming mandatory compliance with Section 75(4) of the GST Act in adjudications.
Allahabad High Court granted bail to applicant involved in criminal matter based on the principle of ‘bail is a rule and jail is an exception’ and also concluding that there are no chance of absconding.
Delhi High Court held that the disallowance of expenditure is not sustainable as the evidence and material produced by the assessee establish that it had incurred the expenditure as claimed. Thus, findings of ITAT cannot be perverse.
Delhi High Court held that provision of service by associated enterprise doesn’t include the element of ‘make available’ of technology to the assessee. Thus, benefit of Article 12 of India-USA DTAA available to such payment and hence TDS not deductible on the same.
Kuber Health Food And Allied Vs Union of India (Bombay High Court) High Court Allows SVLDR Scheme Benefit Despite Higher Tax Quantification Declared Out of Abundant Caution- Admitted Tax Liability Before Cut-Off Date Upholds Eligibility for Settlement Scheme, Emphasizing the Objective of Reducing Litigation Summary of Judgment This petition raises the issue of eligibility under […]
Madras HC denies GST ITC on gold coins and T-shirts used in sales promotions, citing Section 17(5)(h). Stock discrepancy claims also upheld for ARS Steels case.
Madras High Court ruled that Rule 86A of CGST Rules allows negative ITC blocking, irrespective of credit availability in ECL, to curb fraudulent input tax credit.
Allahabad High Court held that non-production of documents which were relied upon by the department amounts to violation of principles of natural justice. Accordingly, impugned order liable to be quashed.
Kerala High Court held that a loss in the derivative business is a business loss for the purposes of Section 72, and thus a set off of such business loss would have to be permitted against profits and gains of business.
Allahabad High Court held that appeal u/s. 260A of the Income Tax Act is not sustainable since there is no perversity in finding of the Tribunal and accordingly there exists no substantial question of law. Accordingly, appeal dismissed.
