Madras HC directs passport renewal for petitioner abroad, contingent on undertaking to surrender before EOCC court and cooperate in pending Customs Act criminal case.
The Punjab and Haryana High Court dismissed the Enforcement Directorate’s petition challenging Lalit Goyal’s travel, as the issue was rendered moot.
Karnataka High Court held that re-adjustment of ALP without passing a Draft Assessment Order as required under section 144C of the Income Tax Act is not tenable in law. Accordingly, order passed thereon is void ab initio.
Delhi High Court held that CESTAT does not have the power to admit appeal without the pre-deposit. However, since this is not a rare case necessitating interference, this court has not granted waiver from pre-deposit.
Andhra Pradesh High Court held that petition cannot be entertained since the inordinate delay, in approaching the court, has not been satisfactorily explained. Accordingly, writ in GST matter dismissed.
The Gujarat High Court ruled that tax authorities cannot use Section 74 for extended recovery without proving fraud, if Section 73 time limits have passed.
The Rajasthan High Court in Krishan Gopal Gupta vs PCIT has ruled that a notice under Section 148 of the Income Tax Act is invalid if issued by a Jurisdictional Assessing Officer, reaffirming its earlier judgments on the matter.
Rajasthan High Court held CBIC Circular limiting GST refund claims post 18.07.2022 as arbitrary and violative of Article 14, upholding refund rights under Section 54.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
Madras High Court held that matter of leviability of 2% TDS on reimbursable expenses in case of Customs House Agent [CHA] is remanded back since assessee failed to produce supporting documentary evidence.
