Chhattisgarh High Court dismisses Anand Sales Enterprises’ writ petition against a GST demand, citing availability of statutory appeal under Section 107.
Allahabad High Court stays coercive action against Alms Frozen Foods in an ITC fraud case due to the Supreme Court’s pending review of the underlying circular.
Allahabad High Court rules Rule 86A permits negative blocking of GST Input Tax Credit as a security measure, dismissing challenges and emphasizing objections via Rule 86A(2).
Madras High Court invalidates reassessment proceedings due to improper sanction under amended Section 151, aligning with Bombay and Delhi High Courts.
Delhi High Court clarifies its previous ruling, stating quashing of Section 148 notices applies only to those issued on or after April 1, 2021.
Bombay High Court rules Section 14A disallowance for expenses related to exempt income not applicable if no exempt income is earned.
SEO Meta Description: Delhi High Court dismisses revenue appeals in CIT vs Holcim India P. Ltd. case, ruling that Section 14A disallowance is not applicable when no exempt dividend income has been earned, affirming earlier judicial precedents.
Explore Bombay High Court’s landmark ruling on customs jurisdiction versus international treaty obligations under ASEAN-India FTA, clarifying enforcement of domestic law over unincorporated treaty provisions
Chhattisgarh High Court rejects BPS Infrastructure’s review petition, affirming limited scope of review jurisdiction; original appeal dismissal upheld.
The Gauhati High Court addresses a GST registration cancellation in Debasish Boruah vs. Union of India. This ruling outlines the process for restoration for assessees who failed to file returns, emphasizing compliance with CGST Rules 2017.
