Calcutta High Court remands Surekha Shah’s GST appeal back to Appellate Authority, citing marginal delay and non-constitution of appellate tribunal, for a merits-based decision.
Punjab & Haryana High Court rules interest on land acquisition compensation is income from other sources, not capital gains, post-2010 IT Act amendments.
Delhi High Court upholds ITAT ruling: Cloud service subscription payments to foreign firms are not taxable as royalty under DTAA or Income Tax Act.
Delhi High Court allows Blackmelon Advance Technology Co. to appeal a Rs. 54 lakh GST demand despite missed deadlines, citing lack of SCN knowledge.
Allahabad High Court orders release of mustard seeds consignment on deposit of tax and penalty, without ruling on the merits of the GST detention.
Allahabad High Court overturns penalty on Nokia Solutions for incomplete e-way bill. Court rules mere procedural lapse without tax evasion intent doesn’t warrant penalty, citing matching invoices and relevant judicial precedents. Learn more about the crucial verdict.
Karnataka High Court held that recovering amount in excess of 20% of total demand during pendency of appellate proceeding is impermissible in law. Accordingly, department directed to refund entire amount in excess of 20% with interest.
Delhi High Court held that notice issued u/s. 148 and assessment order thereon is liable to be set aside as sanction of issuance of notice not granted by authority specified under section 151 of the Income Tax Act. Accordingly, appeal of asset allowed and demand set aside.
The present petition has been filed by the Petitioner – DMI Alternatives Private Limited under Articles 226 and 227 of the Constitution of India, inter alia, assailing the Show Cause Notice dated 27thJuly, 2024 and consequential order dated 30th January, 2025.
Allahabad High Court sets aside GST registration cancellation due to lack of physical notice and personal hearing, upholding natural justice principles for taxpayers.
