Bombay High Court admits PCIT appeal against ITAT deletion of disallowance under Section 40A(3) for excess cash payments, questioning reliance on a specific precedent.
Madras High Court set aside an ex-parte tax order against Standard Press, remanding the dispute over whether compounded tax under TNGST Act overrides statutory sales exemptions.
Calcutta High Court orders the GSTIN portal reactivation for Ashirvad Food Products to make the appeal pre-deposit, ensuring the right to appeal is not blocked by ‘inactive’ status.
Punjab & Haryana High Court denies pre-arrest bail to petitioner involved in a fake ITC scheme, citing operation of a fictitious firm, false e-way bills, and non-cooperation with GST investigation.
Madras High Court held that penalty under section 50 of the Foreign Exchange Regulation Act [FERA] is not applicable since unrealised export proceeds is less than 10%. Accordingly, writ appeals are allowed and order is quashed.
Gujarat High Court held that rejection of declaration in Form No. 1 under DTVSV Scheme, 2024 since manual appeal is filed by NRI petitioner is not justifiable. Accordingly, communication rejecting declaration in From N0. 1 quashed and set aside.
Delhi High Court held that proceedings for civil contempt against Principal Commissioner of Income Tax [PCIT] dropped since there is no wilful disobedience or order has not been passed with evil intent or with bad motive.
Kerala High Court held that printing photographs from digital media is covered under classification SAC 998396 and hence it is taxable under 18% GST. Accordingly, writ petition is dismissed.
The Delhi High Court recalled its previous orders in four GST cancellation petitions after discovering the SCNs and petitioners’ ID documents (Aadhaar) were forged, triggering a high-level probe into the fraudulent use of the judicial process.
Allahabad High Court invalidates seizure and penalty under UPGST, ruling that e-way bill notifications were rescinded and goods transport was lawful.
