Madras High Court rules GST notifications extending limitation periods were ultra vires, citing lack of valid GST Council recommendation and improper application of force majeure.
Karnataka High Court upholds Section 263 revision for erroneous 100% depreciation allowance on leasehold improvements, citing AO’s lack of inquiry and application of mind.
Bombay High Court permits using Electronic Credit Ledger for 10% GST appeal pre-deposits, quashing an order that denied it and emphasizing adherence to judicial precedents.
Karnataka High Court bars double GST action, quashing state notice to Toyota Kirloskar due to ongoing central proceedings on the same tax issue.
Madras High Court rules against Section 74 proceedings solely for non-submission of supplier’s CA certificate, remanding case to Section 73 with conditions.
The Kerala High Court has set aside a Customs Department order, reaffirming that a personal hearing is a mandatory requirement under Section 28(8) of the Customs Act, 1962. The ruling came in the case of Premier Marine Foods Vs Union of India, involving a partnership firm engaged in import and export that challenged a demand of over Rs. 1.32 crore in duty drawback
Rajasthan High Court grants bail to Rajesh Agarwal in a ₹26 crore GST fraud case, citing no extraordinary reasons for continued detention and considering the prolonged trial.
Himachal Pradesh High Court stays reassessment proceedings against Prakash Chand Jadaik, awaiting the Supreme Court’s verdict on similar Section 148 challenges.
Rajasthan High Court grants bail to Amit Singhal in a GST input tax credit fraud case, citing magistrate trial, undetermined liability, and prolonged custody.
Himachal Pradesh High Court orders State to reimburse Sylvan Greens Pvt. Ltd. ₹1.66 crore SGST incentive by July 31, 2025, with 6% interest on delays.
