Delhi HC confirmed CESTAT’s order on Commissioner of Customs vs Bergen Engines India Pvt Ltd case. HC finds no justifiable reasons for delay in filing appeal after defect notice.
Madhya Pradesh HC Court clarified that Section 74 of GST Act requires Revenue to ensure that a Show Cause Notice must contain adequate information to enable assessee to respond in Balaji Electricals Vs Appellate Authority & Joint Commissioner State Tax.
Madras High Court in the case of Ocean Sky Impex Pvt Ltd Vs Commissioner of Customs related to provisional release of seized goods granted petitioner an opportunity for a personal hearing.
Allahabad HC held that Indian made foreign liquor isn’t included in Reversed Entry Act of 2007, leading to nullification of entry tax demand on United Spirits Limited
Recent ruling by Rajasthan High Court on applicability of reduced stamp duty to lease deeds where rent is fixed and no premium is paid or delivered in the case State of Rajasthan Vs Indus Tower Ltd.
Infres Methodex Private Limited Vs ACIT – Delhi High Court allows a 20% adjustment of refund against Income Tax demand
Calcutta High Court in Rajesh Kumar Agarwal Vs Union of India and Ors. The appeal was filed against the order passed under Section 148A(d) of Income Tax Act, alleging violation of principles of natural justice. Court has remanded the matter back to Assessing Officer for fresh consideration.
Calcutta High Court in the case of Prabhu Dayal Jajoo vs Deputy Commissioner, State Tax allows filing of GST appeal after limitation period, considering recovery of certain sums of money from electronic cash ledger.
Madras High Court rules a second Section 148 notice under the Income Tax Act unnecessary if the first is already served, emphasizing compliance for reassessment challenges.
Madras High Court held that the suit can be maintained by a representative of the Trust in terms of the Trust Deed for and on behalf of the Trust.
