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.
The Patna High Court ruled that the two-year limitation period for claiming a tax refund, particularly for payments made under the wrong head, starts from the date of tax payment under the correct head, aligning with Section 77 and relevant circulars.
Madras High Court held that input tax credit [ITC] which is barred by limitation in terms of Section 16(4) of the Central Goods and Services Tax Act, 2017 [CGST Act], but, within the period prescribed in terms of Section 16(5) of the CGST Act cannot be denied.
Delhi High Court’s landmark ruling on taxation of Category III Alternative Investment Funds, impacting India’s hedge funds with clarity on CBDT Circular 13/2014.
Karnataka High Court set aside a customs duty demand of Rs. 1.02 crore against IPC Packaging Company Pvt Ltd, citing a breach of natural justice by tax authorities.
The Andhra Pradesh High Court has set aside an order rejecting FedEx’s GST refund claim. The court remanded the case, citing a lack of natural justice and the right to present additional evidence.
Accordingly, the said order dated February 15, 2025 is hereby set aside. Consequentially, the subsequent proceedings taken in pursuance of the said orders are also quashed, in view of the genesis of such proceedings itself being a nullity in the eye of law.
Delhi High Court rules a show cause notice for non-filing of GST returns is not valid after registration is cancelled, aligning with the date of business closure.
Madras High Court allows Urjita Electronics, an SEZ unit, to claim GST refund on supplies where suppliers erroneously paid tax, emphasizing SEZ Act’s overriding effect and avoiding dual benefit.
