The Kerala High Court ruled that a Tribunal’s observation to assess under S. 68 is non-binding, granting the assessee an “open remit” to challenge the cash credit addition.
The Karnataka High Court rejected a Revenue appeal concerning the taxability of Fees for Technical Services (FTS) under the India-USA DTAA due to the tax effect being below the ₹2 Crore threshold set by the CBDT’s latest circular.
The Kerala High Court has temporarily halted income tax recovery proceedings against Palode Service Co-Operative Bank Ltd a Primary Agricultural Credit Society. The Kerala High Court stayed income tax recovery proceedings against a Primary Agricultural Credit Society, citing a pending appeal where the core tax issue is allegedly covered by the Supreme Court’s Mavilayi Service Co-Operative Bank judgment.
Bombay High Court sets aside a CESTAT order due to a two-year delay between the decision date and pronouncement date. The ruling relies on principles of natural justice and the Supreme Court precedent in Whirlpool Corporation to allow the writ petition.
The Delhi High Court set aside the Rs. 450 Crore anti-profiteering order against Tata Play Ltd., upholding the constitutional validity of Section 171 but remanding the factual dispute to GSTAT for fresh determination.
The Delhi High Court quashed two identical GST assessment orders for the same period due to procedural errors, remanding the matter for fresh adjudication and taxpayer hearing.
The Gujarat High Court has granted leave to appeal a trial court’s acquittal in a ₹6 lakh cheque bounce case, citing a prima facie failure to properly appreciate evidence presented by the complainant.
J&K High Court rules that delay beyond GST Act limitation can be condoned by constitutional courts; sets aside order dismissing Parshotam Electronics’ appeal as time-barred.
Delhi High Court mandates an EOW probe into alleged forgery of Customs stamps at IGI Airport after officials denied gold owners’ representations. Court also orders CBIC to improve passenger accessibility.
Madras HC sets aside an assessment order, ruling that uploading an SCN only on the GST portal is insufficient when the taxpayer’s registration is already cancelled.
