Kerala HC dismisses co-op bank appeals, affirming Income Tax Officer (Intelligence)’s authority to seek information under Section 133(6) before 2014 CBDT notification.
Madhya Pradesh HC upholds CIT’s Section 263 revision citing lack of enquiry by AO. Tribunal ruling supported by Supreme Court precedents.
Delhi High Court held that application of funds by Indian Broadcasting Foundation in BARC doesn’t qualify as deployment was not intended to yield income/profit hence denial of exemption u/s. 11 and 12 of the Income Tax Act not justified.
Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017 [CGST Rules] without granting pre-decisional hearing and without stating cogent reason in order is impermissible in law.
Karnataka High Court held that during re-assessment proceedings, claim for Input Tax Credit can be rectified under section 39 of the Karnataka Value Added Tax Act, 2003, even when the same is disadvantageous to the State Exchequer.
Calcutta High Court quashes GST penalty citing lack of intent to evade tax and absence of rule mandating fixed route declaration in e-way bill.
Madras High Court held that amount of pre-deposit fixed by the Tribunal in fraudulent availment of duty drawback is justified and hence it is directed to be deposited within a period of six weeks.
Kerala HC rules that GST applies to Khadi & Village Industries Board. Past VAT exemptions do not continue under GST without express statutory provision.
Chhattisgarh High Court instructs SECL to resolve a coal transportation firm’s dispute over normative rate deductions within three months, following a fresh representation.
Calcutta High Court directs GST authority to restore Chhabi Rani Kundu’s registration, allowing 45 days for due revenue payment.
