Orissa High Court condones delay in GST revocation application, allowing reinstatement upon payment of dues and compliance with required formalities.
Karnataka High Court grants capital gains tax exemption under Section 54EC despite delayed investment in bonds, overturning CBDT’s refusal to condone the delay.
Gujarat HC sets aside CIT (Exemption)’s order, allowing Maharaja Agrasen Seva Sansthan’s delay condonation plea for Form 10B filing for AY 2014-15.
Patna HC dismisses Vaishnavi Enterprises’ plea against GST registration cancellation due to delayed appeal and failure to use the Amnesty Scheme.
Madras HC quashes tax demand against Pavai Varam Trust, ruling that returns were filed within extended deadlines under COVID-19 relaxations.
Telangana HC upholds cost of goods sold-based apportionment of common expenses over turnover for Prabhat Agri Biotech. Case emphasizes reasonable allocation methods.
Jharkhand High Court directs Sursarita Vanijya to appeal under Section 107 of the CGST Act before filing a writ against GST demand.
Bombay High Court sets aside Goisu Realty’s bank account attachment under MGST Act Section 83, citing lack of justification and arbitrary exercise of power.
Madras High Court quashes GST order against Manoj International due to lack of communication. The petitioner must pay 10% of disputed tax for case reconsideration.
Bombay High Court held that serving signed copy of arbitral award to employee of the partnership firm is not proper service of signed award as required under section 31(5) of the Arbitration and Conciliation Act, 1996.
