Calcutta High Court upholds PCIT’s power to revise assessment based on minimal bogus purchase addition, citing lack of inquiry and Supreme Court precedent.
Karnataka High Court quashes simultaneous GST proceedings by Deputy & Assistant Commissioners against Al-Tech Engineering for FY 2019-20, citing legal bar.
Writ petition against CGST Rule 96(10) omission impact on IGST refund order. Court examines rule deletion effect on pending GST proceedings.
Punjab and Haryana High Court rejects Sapphire Foods’ petition, stating company misinterpreted tax orders and must face DGGI probe on TRAN-1.
Madras High Court sets aside GST assessment order for Ramesh Agency, citing parallel proceedings and directing tax authorities to conduct fresh adjudication.
Bombay High Court tells Payu Payments to respond to DGGI tax show cause notice, reinforcing legal principle of exhausting alternate remedies first.
Gauhati HC affirms Central Govt’s power to notify mandatory BIS quality standards as a policy decision in Century Plyboards case.
Delhi High Court directs directors penalised in GST evasion case to use appellate remedies, clarifies ‘any person’ liability under CGST Act.
Unless there were exceptional reasons like violation of the principles of natural justice or such other exceptional reasons, a challenge against an order under section 148A ought not to be entertained by the High Court under Article 226 of the Constitution of India.
Kerala High Court held that 100% Export Oriented Unit i.e. EOU is itself a customs bonded unit and hence no reason exists to deny permission to the petitioner to remove the cashew kernels covered by Bill of Entry to be re-processed in its own customs bonded premises.
