Calcutta High Court grants interim relief in a GST dispute, staying tax recovery for two weeks. The petitioner must deposit 10% for continued protection.
Orissa High Court modifies tax deposit requirement for GST appeals, allowing a 10% deposit for a stay on assessment orders. Read the full judgment summary.
Kerala HC rules that GST authorities cannot be directed to decide cases in stages. Full adjudication under Section 74 must be completed within statutory limits.
Karnataka HC rules that GST refund is valid for advance payments on cancelled contracts. Credit notes from the supplier are not mandatory for claiming a refund.
Punjab & Haryana HC quashes Section 148 notice issued by jurisdictional AO, ruling that only NFAC has authority under CBDT Circular dated 29.03.2022.
Punjab & Haryana High Court quashes notice u/s 148 issued by jurisdictional AO, ruling that only NFAC has authority post CBDT Circular dated 29.03.2022.
Delhi High Court examines Nokia Network OY’s Permanent Establishment (PE) status in India, addressing taxation on software revenue, interest income & vendor financing.
Allahabad High Court rules that clerical errors in e-way bills do not justify penalties or seizures unless tax evasion is proven. Read more on the case details.
Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply under the CGST Act.
Karnataka High Court ruled on V.S. Chandrashekar vs. ACIT regarding tax treatment of land transactions, applicability of Section 50C, and capital gains classification.