Rajasthan High Court held that voluntary GST cancellation alone is not grounds to freeze a company’s bank account and directed a procedural review.
Delhi High Court expressed concern over the Customs Department’s conduct at IGI Airport after gold jewellery seized from passengers was disposed of without due process or refund. The Court directed senior Customs officials and the Finance Ministry to take corrective action.
Madras High Court allowed revival of cancelled GST registration in line with Suguna Cut Piece Centre ruling, directing compliance-based restoration.
The Jammu and Kashmir High Court set aside ITAT and CIT(A) orders denying J&K Bank refund interest over disputed TDS certificates, terming the finding perverse and remanding the case.
The Court restrained recovery of VAT interest from United Spirits, observing uncertainty on whether Extra Neutral Alcohol falls under VAT or new tax regime.
Gujarat High Court held that it would not be appropriate to invoke its extraordinary discretionary jurisdiction under Article 226 of the Constitution of India in the present case involving possession and control of assets with corporate debtor during liquidation.
Madras High Court held that the matter involving sexual harassment complaint against IRS officer needs a fresh inquiry. Accordingly, High Court directs Internal Complaints Committee [ICC] to be re-constituted. Further, High Court also issued a series of directions for conduct of inquiry.
Delhi High Court held that Indian Institution providing educational consultation to students in India and Foreign Educational Institution paying commission thereof cannot be considered as intermediary service. Accordingly, writ petition of revenue dismissed.
Andhra Pradesh High Court ruled that a single, composite GST show cause notice or assessment order covering multiple financial years is impermissible under the GST Act. The court set aside the orders and directed authorities to initiate fresh, year-specific proceedings.
Delhi High Court admitted petitions challenging GST Notification No. 40/2021, which petitioners argue violates Article 14 and Section 164 of the GST Acts. The court ordered interim protection, directing that no coercive steps be taken until the next hearing.
