Kerala High Court rules imported inverter units without photovoltaic cells are ineligible for customs duty exemption under Notification No. 12/2012 CE, affirming CESTAT.
Jain Enterprises Vs State of H. P. & Anr. (Himachal Pradesh High Court) Himachal Pradesh High Court has dismissed a petition filed by Jain Enterprises challenging a show cause notice and a subsequent demand order related to alleged excess or ineligible input tax credit under the HPGST/CGST Act. The petitioner had sought to quash a […]
Himachal Pradesh High Court disposes of petition challenging parallel GST proceedings, as one authority transfers case to another and credit ledger is unblocked.
Karnataka High Court remits tax order against Sait Nagjee Purushotham for reconsideration, citing Commercial Tax Officer’s failure to consider petitioner’s detailed reply and credit notes.
Allahabad High Court quashes GST notice issued to deceased proprietor, ruling that legal representatives must receive show cause notice for tax determination.
Madras High Court orders GST dept. to hear contractor’s delayed appeal, citing confusion over applicable GST rates as a valid reason for the delay.
Andhra Pradesh High Court clarifies GST classification of flavoured milk, affirming it falls under tariff heading 0402 99 90, consistent with prior ruling.
Delhi High Court dismisses a petition by a Chartered Accountant and a trader to quash a GST show-cause notice, citing serious allegations of fake firms.
Calcutta High Court has dismissed a writ petition filed by Kesoram Industries Limited challenging a reassessment notice and a subsequent assessment order from the Income Tax Department. The court underscored a crucial legal principle: a challenge to the validity of a notice is not maintainable after the assessee has participated in the ensuing proceedings without contemporaneous objection.
Orissa HC disposes of a writ petition against GST demand, granting Ashraf Petrol Pump liberty to file a fresh representation.