Delhi High Court held that the Liquidated Damages clause does not entitle a party to claim the whole Liquidated Damages sum automatically upon the occurrence of breach. Liquidated Damages can be claimed subject to proving the actual loss suffered.
Delhi High Court held that exemption under section 54F of the Income Tax Act is allowed towards different floors of a house considering it as single residential house. Accordingly, appeal of the revenue dismissed.
Himachal Pradesh High Court held that petitioner/ university is not liable to pay taxes on supply of food stuff and other items to students since ancillary activities of providing canteen facilities to the inmates of the University would not amount to business as defined by the Act.
Delhi High Court quashes tax demand order for non-consideration of reply and lack of hearing. Future orders contingent on Supreme Court’s decision on notification validity.
Delhi High Court directs Filatex India Ltd. to GST Appellate Authority, noting “identically worded” SCN and Order-in-Original, suggesting non-application of mind.
Gujarat High Court has issued a rule on the constitutional validity of Section 16(2)’s second proviso in the CGST Act. The court declined to stay ongoing show cause notice proceedings, stating the petitioner can raise all contentions during adjudication.
Allahabad High Court rules GST registration cancellation invalid if grounds in final order differ from the show cause notice, emphasizing natural justice and due process.
Chhattisgarh High Court held that imposing liability u/s. 201(1) of the Income Tax Act for failure to deduct TDS without providing opportunity of being heard is not sustainable in law. Accordingly, matter remitted back for fresh consideration.
The petitioner filed writ petitions under article 226 of the Constitution of India challenging the impugned order dated 31.01.2025, in which the Assistant Commissioner of Customs, Indore, rejected the application filed under Section 58 r/w Section 65 of the Customs Act, 1962.
Section 168A of the CGST was inserted as an extraordinary measure to empower the Government to extend time limits due to force majeure circumstances, specifically the severe impact of the COVID-19 pandemic.
