Madras High Court rules the 60-day period under Sec 62(2) of GST Act for filing returns after a best judgment order is directory, not mandatory.
Delhi High Court dismisses appeals, reiterating Supreme Court ruling that payments for software use/resale are not royalties under Indian tax law. No TDS liability.
Madras High Court held that restrictions imposed under Rule 36(4) of the Central Goods and Services Tax (CGST) Rules, 2017 and Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017 is not violative of Article 14 of the Constitution of India. Accordingly, writ petition dismissed.
Calcutta High Court upholds Tribunal’s decision, dismissing revenue’s appeal in Mallcom VSFT Gloves case regarding Section 68 addition of Rs. 5.07 Crores.
Bombay High Court sets aside assessment order due to natural justice breach order passed prematurely without considering taxpayer’s timely reply. Officer faces perjury inquiry.
The Delhi High Court ruled that subscription fees for Salesforce CRM software are not royalty income under the India-Singapore DTAA or the Income Tax Act, citing prior judicial precedents.
Jharkhand High Court sets aside unsigned GST show cause and summary orders, citing violation of SGST Rules. Petitioner Rajendra Modi awarded costs; fresh proceedings allowed with digital signatures.
Gauhati High Court rules against mechanical cancellation of GST registrations, emphasizing clear show-cause notices and proper procedure.
Allahabad High Court overturns penalty on Deco Plywood Industries, ruling a document number typo in an e-way bill without tax evasion intent does not warrant GST penalties.
Allahabad High Court sets aside GST penalty for BMR Enterprises, ruling that a minor vehicle number discrepancy on an e-way bill, without tax evasion intent, does not warrant penalties under Section 129(3).
