Calcutta High Court rejects Prasanta Sarkar’s writ challenging a 2022 income tax assessment, citing existing statutory appeal and unexplained filing delay.
Orissa High Court grants interim stay on a single GST show cause notice covering multiple financial years, citing a Karnataka HC precedent on consolidated notices.
Delhi High Court remands Amazon Data Services’ GST refund claims, directing re-evaluation of data hosting as export based on CBIC circular and prior appellate orders.
Chhattisgarh High Court disposes of DCIT vs. Sanjay Agrawal income tax appeal as tax effect falls below revised ₹2 crore limit per CBDT’s latest circular.
Delhi High Court clarifies S.75(5) CGST Act, ruling it allows a maximum of three adjournments, not a guaranteed three hearings, while directing appeal filing.
The Madras High Court has granted an interim stay on IGST recovery against Data Patterns India Limited. The dispute centers on the tax authorities’ non-recognition of a TR 6 Challan for IGST payment on imports.
Madras High Court declares Central Excise Rule 8(4) ultra vires, quashing demand orders. Cites precedent on similar rule’s inconsistency with Cenvat Credit.
The Madras High Court set aside a GST assessment order against Tvl. R.R Fire Solutions, criticizing the tax officer for extracting only 15 lines from a 10-page reply and not properly considering the taxpayer’s submissions.
The Allahabad High Court directed a road tax refund for hybrid vehicles following a government policy change, clarifying exemption, but without interest.
Kerala High Court ruled tenants with separate leases can file joint SARFAESI applications, emphasizing broad interpretation of “any person” and preventing hyper-technical objections.
