The Bombay High Court directs MahaRERA to restore hybrid hearings and create transparent processes, citing a Supreme Court precedent on access to justice.
The Rajasthan High Court dismisses a writ petition by a tenant, upholding an eviction order based on a landlord’s bona fide need for the property.
Andhra Pradesh High Court allows Mahavir Auto Diagnostics to avail transitional credit, ruling against the rejection of their Tran-3 Form due to a technical glitch.
Madras High Court allows SEZ units to file for IGST refund on services, setting aside rejection orders and directing swift repayment with interest.
Gujarat High Court rules on Rule 86A, stating ITC blocking needs recorded reasons and communication. Voluntary payments cannot be retained without final assessment.
Gujarat High Court rules amendment to GST Rule 89(5) for inverted duty structure refunds is retrospective, quashing restrictive CBIC circular.
The Delhi High Court upheld that exemptions under Sections 54 and 54F are applicable even if a reconstructed property contains multiple independent residential units.
Punjab & Haryana HC rules ITC cannot be blocked beyond 10% of tax demand at interim stage. Refers to K.J. International and divergent High Court views.
Madras High Court directs customs department to reconsider suspension order suspending license of Container Freight Station [CFS] due to unblemished track record of the petitioner. Accordingly, writ disposed of.
The responsibility for recovering unpaid tax lies properly and primarily with the tax authorities, who must proceed against the defaulting seller, rather than against the innocent purchasing dealer who has fulfilled all obligations imposed by the Act.
