Bombay High Court rules no GST law prohibition on transferring Input Tax Credit between amalgamating companies located in different states, enabling seamless credit flow.
The Gujarat High Court set aside GST demand notices and orders against a dissolved company, ruling that proceedings cannot be initiated against a non-existent entity
Telangana High Court dismissed a writ petition challenging a bank attachment linked to an unappealed GST order, stating voidable orders must still be challenged.
Bombay High Court sets aside NMMC s order attaching Sargam Foods cash credit account for cess recovery, citing lack of legal basis for credit-freeze.
Karnataka High Court ruled a closed company can claim CENVAT credit refund, stating Rule 5 of CENVAT Credit Rules 2002 does not prohibit it for ceased manufacturers.
The Calcutta High Court ruled that a secured creditor under the SARFAESI Act holds priority over CGST dues, citing Section 26E of the SARFAESI Act and Supreme Court precedents.
Delhi High Court held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Baggage Rules, 2016. Accordingly, the same would be exempt from detention by the Customs Department.
Delhi High Court provides interim relief, stating GST penalty under Section 122(1A) cannot be applied retrospectively for pre-2021 transactions.
Gujarat High Court held that entire addition towards bogus purchases not justifiable accordingly, addition at the rate of 6% of the bogus purchases is fair and reasonable. Accordingly, appeal of revenue dismissed.
Supreme Court held that entry tax u/s. 3 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 [Madhya Pradesh Entry Tax Act] is leviable on sale of goods to State Warehouse. Accordingly, civil appeals are dismissed.
