High Court of Andhra Pradesh confirms the constitutional validity of Section 16(4) of the APGST and CGST Act, 2017, regarding Input Tax Credit. Learn about the court’s rulings on key questions.
50 times higher assessment without considering request of petitioner for personal hearing through video conferencing – Gujarat HC quashed Order in case of Margita Infra
Read the Madras High Court judgment in Junaitha Begum Vs Assessing Officer case, involving a disputed assessment order and cash deposit addition.
Read the judgment of Madras High Court in Balaji Super Alloys Vs. PCIT case, condoning a 21-second delay in ITR filing and allowing Section 80IA deduction.
Gujarat High Court held that refund claim of inadvertently charged IGST @18% instead of concessional rate of 0.1% duly available as merely because by mistake, the duties are paid on the goods which are exempted from payment does not mean that the goods would become goods liable for the duty under the Act.
Kerala High Court held that a vehicle cannot be seized by customs on an apprehension that it may be used in future as a means of transporting smuggled goods.
Bombay High Court held that after the recognition of the first charge of the assessee as a secured creditor, the charge of the Sales Tax Department to recover the sales tax dues would be valid.
In a tax case of Rajesh Poddar Vs ITO, the Bombay High Court set aside the order and directed re-adjudication due to failure in providing reasons for reopening the assessment.
The J&K High Court ruled that trust registration under section 12AA cannot be denied solely for generating surplus profit. Read the full judgment here.
Madras High Court sets aside the impugned Assessment order passed on short notice, just two days before the expiry of the notice period. The court rules in favor of the petitioner, citing a violation of principles of natural justice. Read the full analysis here.
