Calcutta HC dismissed the Revenue’s appeal after the remand report confirmed the disputed receipt was sale proceeds of investments, not an unsecured loan.
Orissa HC set aside customs duty demand on a Port Trust, holding Section 45(3) applies to pilfered goods, not cargo lost in a super cyclone.
The Bombay High Court held that the customs authority failed to follow a binding CESTAT decision classifying glucometers under Tariff Heading 9027. It quashed the demand order and reaffirmed the importance of judicial discipline.
Bombay HC disposed of Revenue appeals below ₹50 lakh, holding the CBDT exception added on 20 August 2018 applies prospectively, not retrospectively.
Punjab & Haryana HC upheld Section 153C notices, holding the satisfaction note was not belated and limitation objections should first be raised before the AO.
Madras HC held that merely issuing a corrigendum acknowledging the return did not rectify the defective assessment process and ordered reconsideration.
Kerala HC held Rule 55 empowers NCLT to accept additional pleadings, setting aside refusal to entertain further objections in a Section 7 case.
Kerala HC held that it could not direct parallel investigations when the same FIR was already under consideration before the Karnataka High Court.
Kerala High Court kept refund adjustment in abeyance, directing disposal of the pending rectification application before recovery action.
Madras High Court remanded GST assessments after finding they were passed without verification of the SEZ Certificate and Letter of Undertaking.
