Bombay High Court dismisses revenue’s appeal, affirming no Section 14A disallowance if no exempt income is received or receivable, citing the Delhi High Court’s Cheminvest Ltd. ruling upheld by the Supreme Court.
The Allahabad High Court dismissed Arun Enterprises’ writ petition, upholding the rejection of their service tax appeal due to significant delay and unavailability of condonation beyond statutory limits.
Allahabad High Court dismisses petition against time-barred GST appeal, reaffirming statutory limitations on condonation of delay and the non-applicability of the Limitation Act.
Allahabad High Court overturns GST registration cancellation due to non-application of mind and contradictory order, citing judicial precedents on reasoned orders.
Delhi High Court dismisses revenue’s appeal in PCIT vs. RMG Polyvinyl (I) Ltd., upholding ITAT’s decision that reassessment was bad in law due to AO’s flawed reasoning.
Gujarat High Court directs GST authorities to permit Screenotex Engineers to amend GSTR-1 for “deemed export” invoices, bypassing time restrictions due to inadvertent error.
Delhi High Court defers ruling on GST deadline extension notifications, awaiting Supreme Court’s decision amid conflicting High Court judgments.
Punjab & Haryana High Court dismisses revenue appeals, quashing tax scrutiny assessment against Crystal Phosphates Ltd. due to non-compliance with binding CBDT instructions for case selection.
Allahabad HC quashes orders against R.T. Infotech, remanding ITC dispute where tax was paid but not deposited by supplier. Purchaser not liable for seller’s default.
High Court allows delayed GST appeal (Section 107) due to peculiar circumstances, directing the appellate authority to hear it on merits within 8 weeks.
