Allahabad High Court directs release of seized goods upon bank guarantee in GST dispute, allowing Cheminova India Limited to pursue an appeal under Section 107.
Kerala High Court dismisses challenge to GST fake invoice notice, directing the petitioner to seek alternative remedies instead of invoking Article 226.
Chhattisgarh High Court directs state authorities to process GST refunds for contracts awarded before July 1, 2017, within 90 days, subject to verification.
Bombay High Court stays GST demand on Schloss HMA Pvt Ltd’s corporate guarantees, pending clarification on applicability of CGST or IGST provisions.
Bombay High Court holds that Section 50C of the Income Tax Act does not apply to tenancy right transfers, dismissing the Revenue’s appeal in CIT Vs Abdul Aziz Abdul Kadar.
Bombay HC quashes reassessment notices against Patanjali Foods, citing prior insolvency resolution and clarifying the scope of reassessment under Section 148.
Madras HC denies ITC claims in Devi Traders case, citing lack of e-way bills and transport documents. Court emphasizes taxpayers’ burden to prove goods receipt for ITC eligibility.
Madras High Court held that once the purchase of machinery itself was found to be false and the transaction was sham, the claim of depreciation cannot be sustained. Appeal dismissed, accordingly.
Guwahati HC applies promissory estoppel against Assam, upholding industrial policy benefits despite conflicting departmental views on factory operations.
Andhra Pradesh High Court rules that a personal hearing must be granted before an adverse GST order, even if not requested, ensuring fair assessment under CGST Act.
