Gujarat High Court held that delay in filing of Income Tax Return due to technical glitches is duly condonable. Accordingly, order quashed and remanded back with direction to file return claiming deduction u/s. 80P of the Income Tax Act.
Gujarat High Court held that non-filing of Income Tax Return as ignorant about deduction of TDS on account of land acquisition reasonable. Accordingly, delay condoned and petitioner allowed the file the income tax return of the relevant year.
Patna High Court held that petition against order rejecting GST refund cannot be entertained in view of available statutory remedy under section 107 of the Bihar Goods and Services Tax Act, 2017. Accordingly, writ disposed of.
Court held that assignment of leasehold rights amounts to transfer of immovable property and not supply of service, thereby exempting it from GST liability.
Punjab and Haryana High Court dismissed the Revenue’s appeals challenging the allowance of investment deduction under Section 32A for AY 1984-85 and 1985-86. The court noted the tax effect was below the CBDT’s monetary limit and the appellant failed to serve the respondents for years.
The Delhi High Court overturned a ₹19.79 lakh ex-parte GST assessment order, directing the Adjudicating Authority to rehear the case on merits. The ruling mandates that the Petitioner deposit the tax amount of ₹10.22 lakh and file a reply by the specified deadline.
Delhi High Court held that 3621 days of delay in filing of an application for impleadment as legal heir allowed since matter came to the knowledge of legal heir only after the same was listed after nearly thirteen years. Accordingly, since reasonable and bonafide explanation provided, the delay in filing of impleadment application condoned.
The Madras High Court quashed an order levying 1% GST on a corporate guarantee furnished to a related party, ruling that the assessing officer failed to consider two relevant CBIC Circulars. The court remanded the matter back to the State Tax Officer for a fresh determination after considering the petitioner’s defense, which relied on the recipient being eligible for full Input Tax Credit.
Orissa High Court dismissed Commissioner of Customs’ appeal under Section 130 of Customs Act, holding that no substantial question of law arose as Tribunal had rightly found respondent had discharged burden under Section 123 by proving legal ownership of seized gold biscuits.
Where the Commissioner of Customs issued a Public Notice directing Container Freight Stations (CFSs) not to collect GST on auction sales of uncleared cargo under Section 48 of the Customs Act, 1962, such notice was without jurisdiction, as the levy of GST was governed by the CGST Act and not by the Customs authorities.
