Calcutta HC has remanded a GST case, ruling that the department erred by treating a voluntary payment under Section 73(5) as a response to a Section 74 show-cause notice.
The Allahabad High Court has quashed a penalty imposed on a company for a one-digit clerical error in its e-way bill, ruling a minor error is not tax evasion.
Allahabad High Court has quashed a GST cancellation order, ruling that the unreasoned decision was made without applying judicial mind and violated natural justice.
The Punjab and Haryana High Court has ruled that only the NFAC can issue notices under Sections 148 and 148A of the Income Tax Act, 1961.
The Bombay High Court has set aside an order by the PCIT, condoning a 24-day delay in filing Form 10B for Mirae Asset Foundation and restoring its Section 11 tax exemption.
Delhi High Court has permitted release of gold items seized from a traveler after he agreed to pay a redemption fine and customs duty. The court’s order disposes of petition.
The Calcutta High Court dismissed a revenue appeal, upholding the ITAT’s order to delete an addition under Section 68. The court found no question of law.
Court held that cancellation under Section 29(2)(c) of the GST Act carries serious consequences, and authorities must allow restoration if the taxpayer files pending returns and pays dues with late fees.
The Madras High Court has directed the unblocking of GST ITC for Arise Steels Private Limited, ruling that an appeal with a 10% tax deposit ends Rule 86A restrictions.
Bombay HC declared a provisional GST bank account attachment invalid, citing Section 83(2) of CGST Act, which limits such attachments to one year.
