Delhi HC lays down guidelines for regulated smartphone use in schools, balancing safety with misuse prevention. Full details on principles for policy implementation.
Calcutta High Court rules in favor of an exporter, overturning a GST refund rejection due to portal issues, citing natural justice violations.
Allahabad High Court quashes GST demand for interest & penalty, ruling Section 74 inapplicable due to lack of fraud or suppression allegations. Read judgment details.
Chhattisgarh High Court held that involvement of accused and illegal coal levy matter is prima facie proved and the applicant is unable to fulfill the twin conditions for grant of bail as provided under Section 45 of the PMLA, 2002.
Chattisgarh High Court held that considering FIR and other material the accused involvement in illegal coal levy collection syndicate is prima facie proved and hence bail application u/s. 483 of the Bhartiya Nagrik Suraksha Sanhita, 2023 is rejected.
Kerala High Court rules in favor of Shabu George, directing the release of cash seized during a GST investigation, citing lack of justification and procedural delays.
Telangana High Court addresses the validity of GST notices and orders without digital or physical signatures. Implications for GST compliance discussed.
Rajasthan High Court quashes reassessment notice for AY 2015-16 citing limitation expiry. Case analysis and implications for Section 148A compliance.
Bombay High Court invalidates reassessment notice under Section 148 of the Income Tax Act, citing failure to meet jurisdictional conditions under Section 147.
Madras High Court rules on GST late fee under Section 47 & general penalty under Section 125, setting aside an additional penalty but upholding the late fee.
