Madras High Court held that a trust’s legitimate tax exemption cannot be denied merely for delay in filing Form 10B, directing the Assessing Officer to allow benefits under Section 12A.
The Kerala High Court held that revisional powers under Section 263 cannot be invoked when the Assessing Officer has examined and accepted a deduction claim under Section 32AC after due inquiry.
The Madras High Court held that purchase tax under Section 7A of the TNGST Act cannot be imposed merely because the seller failed to remit sales tax.
The Delhi High Court directed authorities to re-inspect the new business premises of Sakshi Trading Company before deciding on restoration of its cancelled GST registration.
Delhi High Court allows petitioners to regularize seven seized gold chains weighing 455 grams, directing Customs to hold a hearing and consider payment of duty under Section 110.
Andhra Pradesh High Court directed re-credit of ₹16.48 lakh after finding GST dues were wrongly recovered from petitioners unrelated to the defaulting firm.
Delhi High Court set aside a ₹80.9 crore GST demand against JMD Lightening & Cable Co., holding that the adjudicating authority failed to consider submitted creditors’ ledgers.
Delhi High Court set aside the detention of a passenger’s gold, holding it invalid as no Show Cause Notice or personal hearing was provided under Section 124 of the Customs Act.
Madras High Court quashes assessment against SMILE Microfinance Ltd. for violation of natural justice and directs reassessment with personal hearing within 12 weeks.
The Punjab & Haryana High Court held that tax officers cannot block a taxpayer’s electronic credit ledger under Rule 86-A beyond the ITC actually available.
