The court held that a two-day delay caused by an online portal glitch could not justify rejection under a VAT Amnesty Scheme. The delay was condoned, and the rejection order was quashed.
The court quashed a GST cancellation caused by a bona fide mistake, directing reinstatement of the taxpayer’s registration and ensuring continuity of business without State prejudice.
Chhattisgarh HC directs Adjudicating Authority to hear objections on imported goods detained due to alleged BIS certification and labeling defects.
High Court dismissed writ petition, confirming that reassessment under Section 147 is valid when no incriminating material is found, and Section 153C is inapplicable.
The Calcutta High Court remanded the matter for adjudicating authority to compute service tax on consolidated rental income exceeding threshold limits. Co-owners are not treated as a single entity merely due to a joint account arrangement.
Court permits execution of a single surety bond per district for 1,343 cases, citing exceptional circumstances. This relieves a 70-year-old accused from onerous bail conditions while ensuring court appearance.
Court rules that statements recorded under Section 133A during survey proceedings have no evidentiary value, invalidating additions for excess stock and cash.
The High Court ordered release of gold bangles and iPhones seized at the airport, recognizing them as bonafide wedding gifts. The petitioner must pay a redemption fine, with warehousing charges waived.
Court ruled that any person paying tax to a registered entity can claim GST refund under Section 54, remanding petitioner’s rejected claim for fresh consideration.
High Court allowed provisional release of 233 multifunctional devices subject to enhanced duty payment, 10% bank guarantee, and maintenance of detailed sales records.
