The Karnataka High Court upheld the exclusion of Universal Print System and BNR Udhyog as comparables in a transfer pricing case involving Robert Bosch.
The Delhi High Court has directed tax authorities to immediately disburse a Goods and Services Tax (GST) refund to Kunal International ruling that the government cannot withhold the payment while awaiting the constitution of the GST Appellate Tribunal. This summary examines the court decision and its implications.
The Delhi High Court has directed tax authorities to refund ₹28.84 lakh to the legal heir of a deceased proprietor, ruling that an appellate authority’s order must be complied with unless stayed by a superior court.
While so, the 2nd respondent sent a communication to the petitioner dated 14.05.2020 stating that relief under Section 90 of the Act i.e. Foreign tax credit was not considered, for the reason that Form 67 was not submitted along with income tax return.
The Calcutta High Court dismissed a revision application by the state against a GST appellate order, ruling that the authorities cannot expand the scope of the original show-cause notice.
The Patna High Court granted bail to an accused in a PMLA case, ruling that the rigors of Section 45 should be balanced with Article 21’s right to liberty, especially when predicate FIRs have been quashed or stalled.
Madras High Court held that delay in filing of an appeal condoned since rectification application u/s. 161 of TNGST Act, 2017 was preferred first and due to rejection of the same the appeal was filed belatedly. Accordingly, delay condoned.
Delhi High Court held that section 69 and section 70 of the Central Goods and Services Tax Act, 2017 which provides for power to arrest and power to summons is constitutionally valid as the Parliament has the legislative competence to enact the provisions u/s. 69 and 70 of the CGST Act.
Expired bank guarantee couldn’t be enforced post CIRP (corporate insolvency resolution process) as no claim was lodged by authority during the validity period of the guarantee.
Demand order of GST ( Goods and Services Tax ) was quashed on failure by the authorities to properly consider over 200 pages of supporting documents and the reply submitted by the taxpayer.
