On this foundational principle, the Court is of the view that the continued detention of the applicant cannot be justified on the sole of ground of statutory bar under Section 45. Thus, the Court is inclined to grant bail to the present applicant.
Madras High Court sets aside GST orders against Tvl. Evershine Industries, citing lack of personal hearing and ineffective portal communication post-registration cancellation.
Orissa High Court held that writ petition filed beyond the condonable period envisaged under section 107 of the Central Goods and Services Tax Act, 2017 [CGST Act] the same is not condoned. Accordingly, writ dismissed.
Delhi HC reduces bond and bank guarantee for provisional release of areca nuts detained over classification and test discrepancies by Customs and CRCL.
Delhi High Court confirms arbitral award for Fujitsu’s offshore supplies is business income, not taxable in India under Japan-India DTAA.
Allahabad High Court quashes GST seizure and penalty, ruling technical error in e-way bill shipment place does not imply tax evasion.
The Karnataka High Court has ruled that a landowner is not liable for GST on a Joint Development Agreement if the developer has already paid the full tax, preventing double taxation.
The Calcutta High Court ruled that the 60-day statutory time limit for processing GST refund applications is mandatory. The court quashed a rejection order and ordered a full refund.
The Delhi High Court upholds the ITAT’s decision to delete a Rs. 5.17 crore addition to Anoop Jain’s income, finding no evidence he owned the funds under Section 69A of the Income Tax Act.
P&H High Court has ruled that a retired partner remains liable for a firm’s GST dues if they fail to provide timely intimation of their retirement to Commissioner.
