Court held that determining jurisdiction between State and Central GST authorities requires factual examination and advised petitioner to pursue statutory appeal remedies.
The Madras High Court held that a taxpayer’s delay in withdrawing an appeal should not disqualify them from waiver of interest and penalty under Section 128A, where tax was fully paid before the cut-off date.
Court held that the order confirming fraudulent ITC and penalties is appealable under Section 107, granting petitioner time to file an appeal by December 2025.
The Court condoned a 70-day delay in filing Form 10B, holding that the minor delay was justified and denying exemption under Section 11 would cause genuine hardship.
The Court held that Input Tax Credit cannot be denied due to a bona fide filing error in TRAN-1 and directed authorities to reopen the portal for resubmission within a month.
The Madras High Court upheld a reassessment order passed under Section 144 after the taxpayer failed to respond to Section 148 notices. The Court found no reason to interfere but permitted an appeal within 30 days.
The Gujarat High Court quashed a property attachment order, holding that the 2016 Benami Amendment Act applies only prospectively. The ruling relied on the Supreme Court’s finding that actions under the Act cannot cover transactions before 25 October 2016.
The Court held that once ITAT upholds the appellate order and the assessee clears all dues, attachment of property must be lifted even if a departmental appeal is pending.
Gujarat High Court held that petition for levy of VAT on supply of medicines, stents, implants, consumables etc. during the course of treatment of patients is dismissed. Accordingly, levy of VAT on such supply sustained.
Madras High Court upheld ITAT’s finding that receipt of bonus shares does not constitute income under Sections 2(22)(b) and 56(2)(viia). Revenue’s appeal was dismissed.
