Gujarat High Court dismisses tax department appeal, rules simultaneous penalties under Sections 76 and 78 of Finance Act, 1994, not permissible.
Bombay High Court quashes Assistant Commissioner’s order refusing GST refund compliance, rules subordinate officers must follow appellate authority directives.
Bombay High Court sets aside tax order against Viacom 18, ruling that tax officers must follow earlier appellate decisions on taxing TV channel subscription fees.
Madras High Court directs Customs to refund excess export duty on upgraded ilmenite, citing binding CESTAT ruling in identical case despite pending Supreme Court appeal.
Patna High Court held that since the investigation is going on and is in a nascent stage, any interference in the seizure proceedings would have the effect of hampering and stifling proper investigation and adjudication. Accordingly, writ disposed off.
Rajasthan High Court criticized the CESTAT for failing to consider and discuss the binding precedent set by the Supreme Court in Balaji Steel Re-rolling Mills, despite it being specifically referred to by the appellant.
Rajasthan High Court sets aside reassessment order, citing failure to follow mandatory Section 148A procedure and consider assessee’s objections adequately
Madras High Court held that Input Tax Credit (ITC) barred by limitation in terms of section 16(4) of the CGST Act but within period prescribed in terms of section 16(5) of CGST Act is eligible. Accordingly, order quashing ITC set aside.
Allahabad High Court held that bail granted to accused involved in passing on of fraudulent Input Tax Credit under GST considering the ground of parity, since regular bail granted to other co-accused involved in the matter.
Delhi High Court held that the authorities are legally obligated to conclude the adjudication with due expedition, thus an inordinate and unexplained delay on behalf of the authorities would constitute sufficient grounds to quash the proceedings. Accordingly, petition allowed.
