Patna High Court restores appeal dismissed under BGST Act, setting aside delay grounds. Conditions outlined in Notification No. 53 of 2023 must be met.
Calcutta High Court directs a fresh order on Income Tax Officer’s violation of natural justice in Section 148A(d) case. Details of the judgment here.
Delhi High Court held that applicant cannot be denied the benefit of time spent by it in pursuing the review application as it was a sufficient cause which sought to explain the delay. Accordingly, delay of 79 days in filing appeal condoned.
Delhi High Court held that the insertion of second proviso to Section 40(a)(ia) of the Act is declaratory and curative in nature and has retrospective effect from 1st April 2005. Petition dismissed in view that appeal doesn’t bear any substantial question of law.
Punjab and Haryana High Court held that addition under section 69 of the Income Tax Act towards unexplained investment unsustainable as nature and source of the investment duly explained.
Andra Pradesh High Court dismissed the writ petition preferred against show cause notice in Form GST DRC-01 as the petitioner is required to approach the authority which has issued the notice and file the necessary objections with evidence.
Read the full text of the Madras High Court judgment in Precious Metals Refiners Pvt. Ltd. vs. Principal Commissioner of Customs. The case involves the detention of imported Gold Dore Bars misdeclared in the Country of Origin Certificate. The court directs release after 100% duty payment, resolving the dispute. Explore the legal analysis and the court’s directive for expedited adjudication.
Madras High Court’s judgment on Naveen Kumar’s case involving Customs Act violations. Learn about the typographical error issue and the court’s decision. Full text of the judgment provided.
Learn how the Madras High Court set aside an Assessment Order dated 09.03.2022 under Section 147 r/w Section 144 of the Income Tax Act, 1961 for the Assessment Year 2013-14 for Shapoorji Pallonji Samalpatti Operator Services Pvt Ltd
Explore the Madras High Court’s judgment in the case of Vikas Sharma vs Additional Commissioner of Customs, addressing penalties on a Customs Officer for abetting gold smuggling. The court examines challenges related to the denial of mandated opportunities under Section 112(a)(i) of the Customs Act, emphasizing principles of natural justice. Read the full text for an in-depth analysis and the court’s directive on seeking statutory remedies.
