The Madras High Court granted conditional bail to petitioners arrested for allegedly smuggling 2.3 kg of gold worth over Rs. 2.58 crore from Singapore to Madurai. The bail requires a Rs. 10,000 bond, passport surrender, and daily reporting to the Senior Intelligence Officer.
Madras HC held that contractors are entitled to reimbursement of 7% differential GST, as no additional input tax credit accrued after the GST rate increase.
Recognizing initial technical difficulties in GST compliance, the Kerala High Court allowed taxpayers to reapply for ITC relief under CBIC Circulars 183/2022 and 193/2023, requiring officers to examine claims within 30 days.
Gujarat HC ruled that NCLT Delhi lacked authority to transfer matters from Ahmedabad to Mumbai under Rule 16 of NCLT Rules, 2016, terming such administrative transfers beyond territorial limits as illegal.
The Delhi High Court overturned the CESTAT’s August 2024 order concerning the revocation of Primus Logistics’ Customs Broker license. The CESTAT must now hear and decide the matter based on the evidence and merits.
In the matter of Deepak Kumar Bhagat, the High Court ruled that a hyper-technical view, especially one entailing financial liability in tax matters, is impermissible and restored the appeal for a hearing on merits.
Finding the tax order was passed without an opportunity of hearing, the Allahabad High Court set aside both the original Section 73 order and the subsequent time-barred appeal dismissal, sending the case back to the assessing authority.
The Court considered the period of incarceration and ordered the petitioner’s release on a Rs. 10,000/- bond, subject to mandatory conditions like surrendering his passport and daily reporting for four weeks.
Citing the clear Supreme Court ruling, the High Court held that the challenge to the DRI’s authority to conduct proceedings and issue a Show Cause Notice no longer survives, directing the adjudication to proceed.
High Court declined to stay possession proceedings, holding that the petitioners’ inaction after filing the DRAT appeal disentitled them to discretionary relief.
