Madras HC quashed criminal proceedings, holding that the wharfage refund dispute disclosed no criminal offence and was essentially civil in nature.
Bombay High Court held that failure to pass a fresh assessment within Section 153 limitation required acceptance of the returned income.
Bombay High Court held penalty under Section 271(1)(c) cannot survive where bogus purchase addition is sustained only on an estimated basis.
Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the earlier remand.
Calcutta High Court restored a delayed GST appeal, holding that sufficient cause and mandatory pre-deposit could not be ignored on limitation alone.
Madras High Court allowed a delayed GST appeal, observing that portal upload alone should not deprive a small businessman of an effective opportunity to appeal.
Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on the relevant date.
Calcutta HC held that the three-month delay in executing a PITNDPS detention order was justified by administrative procedures and required NOCs.
Bombay HC upheld ITAT’s order, holding reassessment under Section 148 unsustainable as full reasons were not supplied and relied on a retracted statement.
The Court ruled that, without a transfer application and parallel insolvency proceedings, shifting a winding-up case to NCLT was unwarranted.
