Delhi High Court dismisses Wide Impex’s petition challenging orders related to pre-deposit for customs appeal. Court cites prior dismissal of similar challenge.
Delhi High Court clarifies that Section 107(6) of the CGST Act does not grant discretion to waive the mandatory pre-deposit for filing a GST appeal.
Delhi High Court held that since AY 2012-13 falls beyond the block of ten years that are required to be reckoned from the end of the AY 2022-23 assuming jurisdiction u/s. 153C in respect of AY 2012-13 is invalid. Accordingly, appeal of revenue dismissed.
Delhi High Court rules blocking of GST Input Tax Credit (ITC) under Rule 86A cannot exceed one year, providing relief to Shri Sai Ram Enterprises.
Petitions challenging India’s quantitative restrictions on LAM Coke imports dismissed. Court ruled safeguard measures are not subject to FTP’s transitional clause.
Delhi High Court refuses to interfere in a ₹550 crore GST demand against Montage Enterprises, citing lack of diligence and availability of alternative appellate remedies.
Orissa HC to hear dispute on Service Tax exemption for works contract with Odisha Lift Irrigation Corporation Ltd, interpreting notification & ‘governmental authority’.
Delhi High Court rules taxpayer who responded to GST SCNs via portal previously cannot claim unawareness for a later assessment year.
Kerala HC stays coercive recovery based on protective tax assessment, citing Supreme Court precedent against protective recovery during appeal.
Allahabad High Court remands GST appeal for re-consideration of limitation period, citing Section 14 of the Limitation Act and Supreme Court precedents.
