Madras High Court dismisses department’s appeal as infructuous after GST portal reopened for TRAN-1 filing following Supreme Court directions and circular.
Bombay High Court dismisses revenue appeal, upholding tribunal finding that seized document alone insufficient to prove ₹33 lakh cash for land.
Madras High Court directs GST authorities to review plea for unblocking electronic credit ledger blocked over input tax credit claims from alleged non-existent dealers.
High Court remands Banswara Syntex service tax refund case, directs re-examination of foreign agent commission tax under 2007 notifications.
Madras High Court condones 7-day delay in GST appeal for transport firm, citing auditor’s lapse, lack of portal access, and limited GST knowledge.
Delhi High Court quashes tax notices against R.C. Jewellers, rules Section 153C proceedings require incriminating material linking seized items to assessee’s income.
Madras HC directs GST department to follow specific process, including personal hearing, for Vrishti Mercantile’s cancelled registration via revocation route.
Gauhati High Court sets aside GST summary show cause notice and order, reaffirming that a proper SCN is mandatory under Section 73.
Jharkhand High Court sets aside GST scrutiny notices issued under Section 61 based on sales below market price, clarifying limits of tax officer powers.
Delhi High Court dismisses tax appeal against Wrigley India, affirming AMP expenses not separate international transaction without evidence, citing precedents.