Kerala High Court set aside the CIT(A)’s order dismissing AMMA’s appeal for non-appearance, directing fresh consideration under Section 250(6) of the Income Tax Act.
Delhi High Court permits Rajesh Metals to appeal against GST order alleging fraudulent ITC claims, noting possible non-consideration of its reply to the show cause notice.
Allahabad High Court quashes GST demand due to denial of personal hearing but imposes 10% deposit condition before fresh adjudication.
Bombay High Court granted interim relief to a co-operative credit society, restraining coercive tax recovery in a Section 80P deduction dispute.
Allahabad High Court directs UP GST authorities to withdraw liens on Smm Infratech’s bank accounts, finding recovery actions imposed after taxes were paid as unlawful.
Delhi High Court restored conviction of Great Indian Nautanki Co. Pvt. Ltd. for delayed TDS deposit but replaced ₹25 lakh fine with admonition, calling it a technical offence.
Bombay High Court held reassessment invalid for A.Y. 2017–18 as approval was obtained from the Principal Commissioner instead of the higher authority required under Section 151(ii).
The Court held that excess stock found during a GST survey must be dealt with under Sections 73/74, not Section 130, and quashed confiscation proceedings.
The Court ruled that GST authorities cannot simultaneously act under both Sections 129 and 130 and directed the officer to specify the chosen route within two days.
The Orissa High Court upheld Vedanta Ltd.’s entitlement to interest for refund delayed over 14 years, holding that the Department cannot retain excess duty indefinitely. Interest rate reduced to 6% per annum.
