Karnataka High Court set aside proceedings in a PDS rice seizure case, ruling police lacked jurisdiction for search and seizure under Essential Commodities Act.
The Karnataka High Court upheld revision proceedings in the PCIT v. TE Connectivity India Pvt. Ltd. case, ruling that the absence of a detailed order on commission payments/discounts in the original assessment rendered it erroneous and prejudicial to revenue. The court emphasized the need for explicit findings.
Assessee had joined the Central Excise Department in 1978 based on a Scheduled Tribe (ST) certificate stating he belonged to the Katunayakkan community, which was recognized under Article 342 of the Constitution
The Delhi High Court has ruled a GST demand order against a deceased proprietor invalid, mandating show cause notices be issued to legal representatives for tax determination.
The Delhi High Court has upheld an ex-parte GST demand order against Parshuram Yadav, noting the assessee’s failure to respond to a show cause notice and subsequent reminders. The court advised appeal as the appropriate remedy.
The Madras High Court has remanded a GST case involving Tvl.Manikandan-SKR Agency, despite the appeal being time-barred, due to an ex-parte assessment order and the petitioner’s offer of a 25% pre-deposit.
Delhi High Court sets aside tax order against Menka Chaturvedi, citing notice delivery issues and pending Supreme Court rulings on tax notification validity.
Calcutta High Court held that Kolkata Municipal Corporation cannot levy advertisement tax without framing regulations or without the budget estimate prescribing the rates at which advertisement tax may be levied. Thus, demand notice on Cricket Association of Bengal bad-in-law.
Gujarat HC ruled that rental income from a property held as stock-in-trade by a construction business is business income, not income from house property.
Bombay High Court reversed Reliance Securities Ltd.’s appeal dismissal, ruling a 4-day delay was due to late order communication. Case restored for merits.
