Delhi High Court set aside a Rs.20 Cr GST demand, holding that ITC refund on exports cannot be denied if total foreign exchange proceeds are realized, even if FIRCs don’t match invoices transaction-by-transaction.
Gujarat High Court held that provisions of Section 13 of the Income Tax Act can be invoked only at the time of assessment and not at the time of grant of registration under Section 12A of the Act. Accordingly, writ disposed as devoid of merits.
Bombay High Court held that denial of exemption under section 11 of the Income Tax Act for delay of mere 29 days in filing of Form No. 10B is not justifiable since denial of exemption is likely to cause genuine hardship to the Charitable Trust.
The Delhi High Court mandates refund with statutory interest when a taxpayer’s GST refund is wrongly adjusted against an outstanding liability that was subsequently cancelled.
The Delhi High Court, citing Section 83(2) of the CGST Act, 2017 and judicial precedent, ordered the lifting of the provisional attachment on M/s Kanta Food Product’s bank account.
The Delhi High Court remanded two appeals filed by the Union of India (UoI) back to the ITAT for a decision on the merits, after the UoI claimed locus standi for the disbanded Commonwealth Games 2010 Committee.
Court ruled that despite challenges to GST Notifications, taxpayers who filed replies but missed personal hearings can pursue appeals under Section 107. The judgment highlights the importance of procedural fairness without preempting the Supreme Court’s review.
Delhi HC dismissed a writ against a reassessment order, citing the Supreme Court’s Chhabil Dass Agarwal precedent, directing the taxpayer to use the statutory appeal remedy before the CIT(A).
Delhi HC ruled that External Development Charges (EDC) paid to HUDA are not “rent” u/s 194−I, dismissing the Revenue’s appeal against SS Group Pvt. Ltd. No TDS liability confirmed.
Karnataka High Court upheld its earlier decision that payments for interconnect services to non-resident telecom operators do not constitute “Royalty” under the Income Tax Act.
