The Kerala High Court clarified eligibility for Income Tax Settlement applications, quashing a CBDT condition and allowing a delayed filing due to Supreme Court’s COVID-19 limitation extension.
Madras High Court sets aside a ₹50 lakh GST demand against Tvl. One Plus Technology, citing lack of reasoning and non-application of mind by tax authorities. Case remitted for fresh adjudication.
Madras High Court permits Tvl. Patil Constructions to file a delayed GST appeal, despite a missed deadline and rejected rectification plea, conditional on an additional 10% pre-deposit.
Madras High Court rules non-refundable life membership fees for private clubs are capital receipts, not taxable income, aligning with Supreme Court-affirmed precedents.
Calcutta High Court rejects Customs Department’s appeal against Supreme Petrochem Ltd. on valuation, citing jurisdictional bar under Customs Act Section 130(1).
Although this protection does not extend to civil consequences such as forfeiture of property, cancellation of licenses, or debarment from business activities, any retrospective application of a penal or quasi-penal provision must be narrowly interpreted.
Kerala High Court held that writ against provisional attachment order passed u/s. 5(1) of the Prevention of Money Laundering Act [PMLA] is not maintainable since efficacious alternative statutory remedy available. Accordingly, writ dismissed.
Madras High Court held that petition is dismissed since the same was filed on the premise that bank (recovery officer) has sold entire property (included the one already sold). The said premise is incorrect. Hence, petition dismissed.
Additionally, any person summoned to the DGGI may request his statement to be recorded under CCTV surveillance, in view of the judgment of the Hon’ble Supreme Court in Paramvir Singh Saini.
Himachal Pradesh High Court held that concurrent running of the sentences is permissible only if the offences have arisen out of the single transaction. Accordingly, concurrent sentences cannot be awarded u/s. 427 of Cr. PC in cases where there is different transactions and different judgements.
