Bombay HC rules in CIT vs. Nitish Chordia that agricultural land distance must be measured by road, not aerial view, impacting capital gains tax exemptions.
Bombay High Court rules reassessment proceedings against Alok Industries invalid post-resolution plan approval under IBC, citing Supreme Court precedent.
Gujarat High Court grants bail to Harsh Vinodbhai Patel in GST fraud case involving ₹22 crore input tax credit. Court cites completed investigation as key factor.
Gujarat High Court quashes FIR against KGN Enterprises in alleged bogus billing and ITC claim case, citing ongoing tribunal proceedings and lack of evidence.
Madras High Court upholds ITAT ruling that Viswapriya Financial Services had reasonable cause for non-deduction of TDS under Section 194A, dismissing Revenue’s appeal.
Delhi High Court quashes Commissioner’s order upholding penalty under Section 271C of the Income Tax Act for failure to deduct TDS, citing non-consideration of reasonable cause.
Allahabad High Court stays GST demand on UP Medical Supplies Corp for supplying medicines to govt hospitals, questioning taxability under Section 7(1)(a) of CGST Act.
Bombay High Court quashes a ₹100 crore tax demand against Mumbai Port Authority, ordering a fresh review after claims of an ex parte decision.
Rajasthan HC directs CG Tollway Ltd. to file an appeal against GST orders while considering circulars and audit reports. Appeal to be resolved in 3 months.
Delhi HC rules that GST registration cannot be cancelled without specific allegations and reasoning, citing principles of natural justice and due process.
