Madras High Court upheld a single bench order quashing assessments on ITC reversal under the TNVAT Act, but allowed for the assessments to be revived if the Supreme Court reverses a prior High Court ruling.
HP High Court stays a GST audit against Saboo Tor Pvt. Ltd., citing the state’s failure to issue the mandatory 15-day pre-audit notice as required by Section 65(3) of the GST Act.
Delhi HC allows an appeal against a customs fraud penalty, directing petitioner to Commissioner (Appeals) and permitting adjustment of a ₹2 crore pre-deposit already paid.
Bombay High Court rules that the omission of CGST Rules 89(4B) and 96(10) without savings clauses leads to the lapse of pending show cause notices and orders.
Delhi High Court validates income tax department’s search and seizure of Rs.4.6 Cr in bullion and jewellery, dismissing claims of undisclosed assets and CBDT limits.
Delhi High Court rules purchases from foreign AEs without a PE are not taxable in India, preventing Section 40(a)(i) disallowance and upholding DTAA non-discrimination clauses.
Delhi High Court held that employees contribution to Employees Provident Fund [EPF] or Employees State Insurance [ESI] is to be made on or before statutory due date set out in respective EPF/ESI Act.
Madras High Court upholds ITAT order quashing reassessment proceedings, ruling that an assessment cannot be reopened for a change of opinion on facts already examined.
Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on or before 30.11.2021. accordingly, claim of ITC barred by limitation in terms of section 16(4) of CGST Act but within period prescribed in terms of section 16(5) is allowed.
The petitioner has preferred the present appeal mainly contesting that respondent-department erred in denying claim of ITC for delay in filing GSTR-3B returns since the delay was on account of Covid-19 outbreak.
