Madras High Court rules tax authorities must adhere to official clarifications from higher officials and cannot arbitrarily reclassify goods.
Kerala High Court dismissed a tax appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excise Act.
Karnataka High Court held that entertainment tax and service tax are independent of each other. Thus, for the purpose of levy of entertainment tax, the ‘amount received or receivable’ cannot include service tax component.
Kerala HC rules composite GST order for several financial years legally improper, directs separate orders after allowing reply and hearing.
The law being the one declared and enunciated by the Hon’ble Supreme Court in Kusum Ingots and the Full Bench judgement of this Court in Sterling Agro particularly the consideration of the doctrine of “forum convenience”.
Madras HC sets aside GST order against DS Engineering, ordering a rehearing after 10% tax deposit. Dispute over GSTR 3B/2A mismatch.
J&K High Court directs GST restoration for Faisal Construction, citing precedent. Compliance required within seven days.
Uttarakhand HC restores GST registration of Devendra Singh Adhikari after returns and dues payment, following a precedent case.
Delhi High Court permits B. Braun Medical India’s GST ITC claim, overriding a supplier’s GSTN error. Court focused on factual supply and no double claims.
Kerala High Court allows ITC claim for late GSTR-3B filings, citing extended time limits under Section 16(5). Order re-evaluation mandated.
