Telangana High Court held that proceedings initiated under Section 148A/148 of the Income Tax Act in violation of the provisions of Section 151A of the Act read with Notification 18/2022 dated 29.03.2022 is bad-in-law and hence liable to be quashed.
Kerala High Court held that Once that trust is broken, and the Customs Broker ceases to inspire the confidence of the Customs Department in relation to his functioning, he loses the right to seek a reinstatement of his license under the Regulations.
Madras High Court held that Madurai Corporation has not right to demand property tax from Railway Land Development Authority since such levy of property tax would fall foul of Article 285(1) of the Constitution of India.
Delhi High Court dismisses DGGI’s plea to recall Rakesh Goyal’s bail in a GST fraud case, citing chargesheet filing as a change in circumstances.
The matter was examined on the GST Portal, and it was verified that several consignments were delivered in two-wheelers, three-wheelers or cars. The registration numbers of many vehicles declared to have transported the goods from outside the State were found to be fake.
Uttarakhand High Court rules GST confiscation invalid if solely based on driver’s reply without owner’s hearing, citing Section 130(4) CGST Act violation.
Allahabad High Court stays an order against Sri Sai Vishwas Polymers, ruling it invalid as it was passed after the omission of GST Rule 96(10) without a saving provision.
Bombay High Court stays GST demand on assignment of long-term leasehold rights, citing Gujarat High Court’s view on immovable property transfers.
Jharkhand High Court enhanced the amount of permanent alimony by directing to pay a sum of Rs. 50,000 per month to wife who has no other source of income and Rs. 40,000 per month to son who is suffering from Autism.
Calcutta High Court overturns Section 148A(d) income tax order for AY 2018-19, citing natural justice violation due to lack of personal hearing. Case remanded for re-evaluation.
