Gujarat High Court dismisses revenue appeal, affirming that delayed Form 10B filing is procedural for charitable trusts, distinguishing from Wipro Ltd. precedent.
Bombay High Court sets aside Sulzer Pumps’ assessment order, citing pending DRP reference and procedural requirements under Section 144C of the Income Tax Act.
Bombay High Court nullifies OmniActive’s assessment order, citing procedural lapse by AO and pending DRP objections under Section 144C.
Kerala High Court rules WhatsApp service invalid for CGST Act Section 130 confiscation notices, emphasizing mandatory statutory modes for due process.
Himachal Pradesh High Court held that accused is rightly convicted of the commission of an offence punishable under section 138 of the Negotiable Instruments Act since it is duly proved that accused has failed to pay money to the complainant.
Gauhati High Court held that non-communication of ‘reasons to believe’ to the arrestee in the matter of fraudulent availment of ITC under GST vitiates the process and undermines the safeguards guaranteed under law, rendering the arrest procedurally infirm. Accordingly, interim bail granted.
Delhi High Court held that bail application dismissed as there are reasonable grounds to believe that the accusations in money laundering case against the Appellant appear prima facie to be true. Accordingly, bail application rejected.
Karnataka High Court rules clerical errors in tax invoices, without intent to evade tax, do not justify confiscation of goods under Section 130 of the CGST Act.
Gujarat HC rules penalty on expired e-way bill for zero-rated export is invalid as no tax is payable, quashing the 200% penalty order under Section 129.
Himachal Pradesh High Court sets aside recovery notice against Hindustan Construction Company, directing the Assistant Commissioner to conduct a fresh assessment for the 2017-18 GST dispute by September 30, 2025.
