Orissa HC directs tax authorities to consider the assessee’s belated reply before initiating GST recovery proceedings, ensuring procedural fairness.
It thus held that the limits that the Board could prescribe would only apply to an initial or an ordinary annual contribution. Any contribution made additionally in discharge of an overarching obligation would thus not be rendered as a disallowable expense.
Madras High Court remands GST assessment case, allowing Jainsons Castors to submit objections after depositing 25% of the disputed tax.
Allahabad HC rules that ITC claims cannot be denied solely due to missing GSTN in supplier certificates, directing a fresh review of the case.
Gujarat HC stays coercive action over GST on royalty payments for quarry leases under the Gujarat GST Act, pending related petitions.
In the recent ruling HC of Telangana have held that assessee is eligible to claim capital gain after observing that the possession of the immovable property has not been handed over to the developer as contemplated u/s 53A of the Transfer of the Property Act, 1882.
Delhi High Court sets aside GST demands on Metalax Industries, ruling that parallel proceedings by State GST and DGGI cannot proceed simultaneously.
Allahabad High Court quashes a GST revision order, finding it contradictory and unclear. The court clarifies the maintainability of revisions under Section 108 of the CGST Act, emphasizing that the mere availability of an appeal doesn’t bar a revision.
Allahabad HC quashes two Section 154 tax orders, citing laconic reasoning and violation of natural justice. Fresh hearing ordered.
Patna High Court rules interest earned on government grants for construction is taxable income, not capital receipt.
