Bombay High Court rules Rediff.Com can deduct expenses for abandoned capital work-in-progress, affirming ITAT’s decision based on revenue expenditure classification.
Madras High Court clarifies natural justice in rectification application dismissals under TNGST Act. The ruling upholds a single judge’s decision, emphasizing actual rectification for natural justice to apply, not just application denial.
Bombay High Court grants interim stay on a GST order, raising arguable questions on whether transfer of development rights under revenue sharing is a taxable “supply of services.”
Gujarat High Court quashes GST demand on Saurashtra Tin And Metal Industries, affirming no GST on assignment of GIDC plot leasehold rights.
Rajasthan High Court granted bail in a money laundering case, emphasizing prolonged incarceration as an Article 21 violation and citing Supreme Court precedents.
Patna High Court sets aside GST assessment against Shree Shyam Trading Co., citing lack of personal hearing and improper notice service.
Delhi High Court held that enhanced credit under GST regime by revising TRAN-1 based on revising manually excise return within specified time limit is acceptable. Accordingly, order quashed and appeal allowed.
Karnataka High Court directs disposal of appeal without insisting on payment of 20% as pre-deposit since the same were high-pitched demands. Accordingly, unconditional stay granted and directions for disposal of appeal given.
Bombay High Court rules against denying Cash Compensatory Scheme benefits for Castor Oil exports, stating a technical test change does not alter the product’s nature or eligibility.
Gauhati High Court affirms summary notice in Form DRC-01 is not a valid substitute for a formal show cause notice under Section 73(1) of the GST Act, citing a prior judicial precedent.
