Delhi High Court directs release of GST refund with interest, affirming Appellate Authority’s order, cautioning taxpayers about potential interest if order is reversed later.
Delhi High Court rules on GST cross-charges, affirming that expenses not cross-charged and with full ITC eligibility can be valued at nil as per CBIC circular.
ujarat High Court directs Designated Authority to exclude specialty SPVC resins imported by Epigral Ltd. from anti-dumping probe due to procedural lapses.
J&K High Court ruled partial refund rejection under Budgetary Support Scheme invalid for lacking reasons, emphasizing adherence to notification guidelines.
Karnataka High Court emphasizes natural justice, requiring pre-decisional hearing before blocking Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules, citing numerous precedents.
Karnataka High Court ruled that blocking an Electronic Credit Ledger (ECrL) requires a pre-decisional hearing, emphasizing natural justice principles and objective reasons.
Karnataka High Court held that assumption of jurisdiction under section 147 of the Income Tax Act untenable since mandatory requirement of section 149(1)(b) of the Income Tax Act not complied. Accordingly, writ petition allowed and notice u/s. 148 quashed.
Bombay High Court held that reopening of the assessment would be permissible without there being any new or additional material available to the Assessing Office. Accordingly, reassessment notice is set aside and writ petition is allowed.
Karnataka High Court held that reassessment order under section 148 of the Income Tax Act is bad-in-law since passed without following mandatory procedure of disposal of objections. Accordingly, order of reassessment set aside.
Madras High Court held that writ against order confirming demand towards difference between Input Tax Credit (ITC) availed in GSTR -3B and ITC available as per GSTR – 2A dismissed due to availability of efficacious remedy.
