Jharkhand High Court sets aside GST assessment order, citing lack of mandatory notice and improper service, reinforcing taxpayer procedural rights.
Madras High Court sets aside tax order issued against an individual two years after his death, allowing authorities to proceed against legal heirs.
Delhi High Court dismissed the anticipatory bail application and held that statutory requirement of prior approval under section 17A of the Prevention of Corruption Act, 1988 not attracted in case of trap case.
The learned counsel for the respondents contented that, since the petitioner have dealt with fake invoices, the respondent authority have blocked the Input Tax Credit.
Madras High Court held that claim of Input Tax Credit [ITC] barred by limitation in terms of section 16(4) of the Central Goods and Services Tax Act, 2017 [CGST Act] but within period prescribed u/s. 16(5) is duly allowable.
Calcutta High Court held that addition u/s. 68 of the Income Tax Act towards bogus share capital and share premium duly deleted by CIT(A) since identity and creditworthiness of the share subscribers alongwith genuineness of transactions duly proved.
Jharkhand High Court converts late CISF personnel’s dismissal to compulsory retirement citing criminal acquittal on gravest charge and disproportionate penalty.
Allahabad High Court rules transferring machine between company units for own use is not tax evasion, quashes penalty citing lack of sale intent.
Patna High Court sets aside service tax demand against Power Spectrum, citing over five-year delay in adjudication order after show cause notice.
Karnataka High Court allows Ingersoll-Rand’s tax appeals, clarifying rules on club fees, ad-hoc disallowances, and 80HHC deduction for service income.
