Bombay High Court ruled that GST returns are protected under Section 158 of GST Act and cannot be disclosed under RTI, emphasizing mandatory third-party notice under Section 11.
The ruling reinforces that Section 80P(4) bars co-operative societies from claiming deductions on income from co-operative banks, even if registered under the Co-operative Societies Act.
Earth Minerals successfully challenged the detention and penalty orders by Uttar Pradesh GST authorities for the inter-state movement of a Motor Grader to a project site. The Allahabad High Court relied on Central Board of Excise and Customs (CBEC) circulars, holding that such movement for self-use in a works contract is ‘neither a supply of goods nor service’ and is not liable for IGST.
The Allahabad High Court, in U.P. Rajya Nirman Sahakari Sangh Limited vs Union of India, quashed a tax recovery notice, holding that an assessee must be given credit for Tax Deducted at Source (TDS) if they provide valid Form 16A certificates, even if the amount is not reflected in Form 26AS.
AP High Court held that a single composite order cannot be passed for distinct GST periods, remanding case for fresh assessments in line with statutory requirements.
Andhra Pradesh HC upholds GST registration cancellation, citing non-occupancy of declared business premises and adherence to Section 29 personal hearing rules.
Delhi High Court set aside the Section 148A(3) order for non-resident Ferra Engineering and remanded the case to the AO for fresh consideration on a capital gains transaction.
Madras High Court in R.R. Overseas vs. Commissioner of Customs affirmed that the mandatory 7.5% pre-deposit under Section 129E of the Customs Act cannot be waived solely because an appellant’s bank account has been frozen by the department. The court directed the appellant to make deposit to revive their customs appeal.
Finding that ₹5.60 crore in investments and ₹5.76 crore in loans were funded through traceable, documented sources, the ITAT deleted both additions. The judgment reinforces that assessments must rely on verified financial evidence.
Allahabad High Court disposes of Shree Dev Builders’ petition seeking waiver of GST interest and penalty, directing compliance with assessment and appellate remedies.
