Gujarat HC quashed a Section 148 notice, holding that a seized inquiry register without a live nexus to the assessee cannot justify reassessment.
Madras HC upheld Section 74 proceedings, finding prima facie excess ITC availment and unpaid GST under RCM on foreign booking agency commissions.
Gujarat HC quashed Section 148 reassessment as it was issued beyond Section 149 limitation, holding Section 152(3) applies to search-based reassessments.
Madhya Pradesh HC dismissed a winding up petition, holding that a bona fide dispute over liability required adjudication before the appropriate forum.
Gujarat HC held transitional ITC carried under Section 140 cannot be refunded under Section 54(3). Such credit remains available for utilization, not cash refund.
Bombay HC held that Section 14 IBC moratorium does not prevent deemed conveyance under Section 11 MOFA and restored the society’s application for merits.
Orissa HC upheld an ex parte interim injunction, holding it should rest on Order XXXIX CPC instead of Section 151, and declined Article 227 interference.
Karnataka HC refused to quash IPC and ED proceedings, holding that disputed facts require trial and Section 482 CrPC cannot be used for a mini-trial.
Allahabad HC denied bail in an alleged GST fraud case, holding that prima facie material indicated involvement and the gravity of the offence warranted rejection.
Calcutta HC held that Section 74 does not permit one show cause notice for multiple financial years and quashed the SCN and consequential order.
