Kerala High Court held that import of decalcified fish scale is eligible for the benefit of advance authorization scheme. Thus, benefit of advance authorization cannot be denied by the department.
Gauhati High Court held that order cancelling GST registration without providing reasons for cancellation of the same is a non-speaking order. Accordingly, order is liable to be set aside and quashed.
Karnataka High Court held that absence of three persons straightaway rule out the agreement from the scope of intermediary services. Thus, refund granted as independent services provided qualifies as export of services u/s. 2(6) of IGST Act.
Gujarat High Court rules on condoning delay in tax return filing for a non-resident Indian, emphasizing “genuine hardship” and procedural fairness over technicalities.
Calcutta High Court rules on ITC reversal, stressing strict adherence to Rules 42 & 43. Tax authorities must follow procedure; taxpayers get a chance for reconciliation.
Madras High Court sets aside an ex-parte GST order, emphasizing that portal-only notice isn’t effective if unresponded to, mandating other service modes.
Calcutta High Court quashes GST order passed u/s 73, as reply to SCN was ignored. Directs re-adjudication after considering taxpayer’s response and hearing.
Madras High Court held that that the essential parameters such as moisture and ash content were not tested properly for classification of roasted areca nuts. Accordingly, matter remitted back to Commissioner of Customs for fresh consideration.
Madras High Court held that confiscation of crude gold bar justified as source of income for having purchased gold bar not proved. Thus, burden of proof u/s. 123 of the Customs Act not discharged.
Delhi High Court held that bail application of accused is rejected as there is reasonable ground to believe the accused is found guilty in illegal mining and money laundering. Further, plea to grant bail on medical grounds also rejected as accused condition is stable and regularly reviewed by doctor.
