Writ petition filed by assessee challenging a GST ( Goods and Services Tax ) order on alleged wrongful availment of Input Tax Credit ( ITC ) was rejected holding that the dispute did not fall under Section 16(4) and that the proper remedy lay in filing an appeal.
Madras High Court held that cancellation of GST registration for non-compliance with relevant provision of GST Act not justified since the reason of slowdown in business is genuine. Accordingly, restoration of GST registration ordered.
Madras High Court held that filing of a fresh refund claim in terms of section 27 (1-B) of the Customs Act not required as refund claim was duly filed within limitation of one year from the date of import. Accordingly, writ of petitioner stands allowed.
Delhi High Court held that exemption from Basic Customs Duty [BCD] admissible in case of WAPs import employing either Multiple Input/ Multiple Output (MIMO) or Long Term Evolution (LTE) standards prior to amendment brought vide Finance Act, 2021.
Delhi High Court held that writ jurisdiction not entertained as the case involved fraudulent availment of Input Tax Credit under GST. Accordingly, petition dismissed and petitioner permitted to file an appeal before appellate authority.
Madras High Court held that withdrawal of appeal under GST by inadvertently mentioning wrong assessment year by the auditor is restored back since the reason provided is found genuine. Accordingly, writ disposed of.
The Chhattisgarh High Court has directed tax authorities to reconsider the pre-deposit conditions for an assessee’s appeal, reducing the monthly payment from Rs 5 lakh to Rs 1 lakh.
Assessee was entitled to refund of ₹7.98 crore as once a protest was lodged, it was upon the customs authorities to dispose of it by a speaking, appealable order, failing which, the protest could not be deemed to have lapsed.
Delhi High Court held that any award passed by an arbitrator unilaterally appointed by an interested party is vitiated. Accordingly, ex-parte arbitral award passed is liable to be set aside.
The Bombay High Court allows a company to set off interest expenses against interest income, ruling that a business can be considered commenced from its preparatory stage.
