Calcutta High Court stops West Bengal State Tax audit against Niraj Kumar Jaiswal for 2022-23, citing completed CGST audit for the same period.
Allahabad High Court overturns GST registration cancellation for lack of reasoned order, citing Article 14 violation and directing fresh adjudication.
Delhi HC ruled in Sahara India Life Insurance Co. case that Section 271(1)(c) penalty is invalid if notice fails to specify whether it pertains to income concealment or inaccurate particulars.
Calcutta High Court orders ADM and AEO to reconsider Pinki Construction’s GST reimbursement for post-July 2017 works contracts based on notification.
Calcutta High Court directs WBSRDA to re-examine GST reimbursement for Pinki Construction’s post-July 2017 works contracts, clarifying notification applicability.
A writ petition challenging a rejected appeal due to a 285-day delay is reviewed. The court condones the delay, setting aside the rejection order, subject to an additional tax payment.
AO held that assessee had made repayment of the loan to M/s. Tata Finance Corporation in that financial year to the extent of Rs. 6,71,939 in cash against the loan taken for commercial vehicle.
Sikkim High Court sets aside tax authority’s order, allowing SICPA India Pvt. Ltd. to claim refund of unutilized Input Tax Credit upon business discontinuation.
Calcutta High Court remands Sudarshan Sarker’s GST appeal, citing an unreasoned ex-parte order and non-compliance with Section 107(12) of the Act.
Court rules income from white button mushroom cultivation under controlled conditions qualifies as agricultural income, exempt from tax, emphasizing ‘soil’ as ‘land’ and purpose over strict classification.
