The Karnataka High Court dismissed the Revenue’s appeal, ruling that the definition of tax arrear under the Direct Tax Vivad Se Vishwas Act, 2020, explicitly covers interest charged under Sections 234A, 234B, and 234C, provided it relates to the disputed tax.
Allahabad High Court rules that GST cannot apply to goods sent for repair, quashing seizure and penalty imposed on hydraulic excavator under Section 129.
The Allahabad High Court set aside a GST penalty under Section 129, ruling that the mere absence of Part-B of an e-way bill is a technical breach, not an intention to evade tax, citing the Fiserv precedent.
Punjab & Haryana High Court directs GST authorities to decide Mahadev Steel Industries’ plea for unblocking ₹33.8 lakh ITC under Rule 86A within one week.
The Court upheld ITAT and CIT(A) findings that jewellery cash sales on the eve of demonetization were genuine and supported by invoices and stock records, dismissing Section 68 addition of ₹6.61 crore.
The Kerala High Court, in Poovachal Rural Housing Co-Operative Society Ltd. Vs JCIT, directed the Faceless Assessment Centre to use the Verification Unit for physical examination of a co-operative society’s voluminous cash book, acknowledging the difficulty of complete online submission.
The Allahabad High Court set aside multiple GST show cause notices and assessment orders issued against a firm whose proprietor was already deceased, ruling that proceedings for tax determination cannot be initiated against a dead person but must be directed towards the legal representatives.
Madhya Pradesh High Court rules that share of profit from taxable AOPs cannot be taxed again in the member’s hands, upholding ITAT’s order in Principal Commissioner vs. Ramesh Chandra Rai.
Delhi High Court upholds CESTAT’s refusal to impose higher penalty under Section 114AA on freight forwarder Mayank Gupta in Red Sandalwood export case, citing limited role.
The Madras High Court, in Gayatri Exim Vs Principal Commissioner of Customs, permitted the importer to re-export detained textile fabric to China, which was seized for alleged misclassification and undervaluation.
