Madras High Court condones 58-day delay in SAS Hotels’ tax appeal, citing rectification application pendency, directs 5% additional pre-deposit.
Madras High Court affirms that Section 80HHC deduction is granted without reducing Section 80IB benefit, citing Supreme Court precedents.
Punjab & Haryana High Court denies pre-arrest bail to Ripan Jain in a GST fraud case involving fake invoicing and tax rebates, citing prima facie complicity and need for custodial probe.
Kerala High Court mandates customs to dispose of seized buffalo meat within one month due to perishability, resolving pending export misdeclaration cases.
The Himachal Pradesh High Court has nullified an assessment order issued against a deceased proprietor, criticizing the Assessing Officer’s “sheer ignorance of law.”
The Madras High Court has allowed a GST registration cancellation to be set aside for non-filing of returns, granting opportunity to clear dues with conditions.
The Allahabad High Court dismissed a petition by a GST consultant accused of selling client’s GST receipts and invoices, deeming the allegations worth probing.
Madras High Court held that as per the provisions of Section 22 of Recovery of Debts Due to Banks and Financial Institutions Act, 1993, Debt Recovery Tribunal is not bound by the procedure laid down by the Code of Civil Procedure.
The Allahabad High Court upholds quashing of search assessment for Subodh Agarwal, affirming that mechanical Section 153D approval for multiple cases is invalid.
Madras High Court permits taxpayer to appeal a 200% GST penalty for e-way bill expiry, citing Supreme Court precedent and mitigating circumstances, waiving limitation period.
