Madras HC set aside a GST assessment passed against a deceased person, holding it non est in law, and permitted legal heirs to respond to the notices.
Delhi HC held interest on borrowings for strategic shareholding may qualify under Section 36(1)(iii). Matter remanded to AO to verify business purpose.
Since the prosecution failed to establish disproportionate assets after properly accounting for the accused’s legitimate income, loans, gifts and savings, the conviction under section 13(1)(e) read with section 13(2) of the Prevention of Corruption Act could not be sustained.
The Court quashed criminal proceedings after finding that the petitioner had ceased to be a director before the due date for filing the company’s income tax return. Documentary records established the absence of liability
Having regard to the gravity of the allegations, the ongoing investigation, the requirement of further probe into digital and financial evidence, and the possibility of influencing witnesses or obstructing the investigation, the applicant had failed to make out a case for the exercise of the Court’s discretionary jurisdiction to grant anticipatory bail. Hence, the anticipatory bail application was dismissed.
The Orissa High Court ruled that an ITAT appeal cannot be dismissed merely because the authorised representative violated the virtual hearing dress code. The Tribunal must decide the appeal on merits as no rule permits dismissal on such grounds.
Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, subject to verification.
Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and reclassification.
Karnataka HC remanded a GST reimbursement claim, holding contractors must prove incremental GST payment with documents, while GST authority certification is unnecessary.
Madras HC set aside cognizance under the Income-tax Act, holding Section 223(1) BNSS mandates hearing the accused before cognizance.
