Bombay HC rules against bypassing GST pre-deposit requirement, emphasizing alternate remedies under the CGST Act, dismissing Atharvan Minerals’ petition.
Delhi HC rules that SEB rates, not IEX rates, determine the market price of electricity in transfer pricing cases, dismissing Revenue’s appeal.
Gauhati High Court quashes unsigned SCN and order under Section 73 of CGST Act, emphasizing mandatory signature by Proper Officer for validity of notices and orders.
Delhi High Court exempts MIMO-based Wireless Access Points from customs duty under 2005 Notification, clarifying MIMO and LTE Products interpretation.
HP High Court rules penalty under Section 16(7) of HP VAT Act cannot be invoked without ascertaining compliance with Section 16(4). Case remitted to assessing authority.
Delhi HC rules Joint Commissioner lacks authority to approve reassessment under Section 151 of Income Tax Act, citing Supreme Court’s Rajeev Bansal judgment.
Delhi HC rules Samsung India not a ‘Permanent Establishment’ of Samsung Korea. No tax liability under India-Korea DTAA for seconded employees’ roles.
Allahabad HC sets aside GST demand order as notices were uploaded under the wrong GST portal tab. Fresh notice and proceedings directed per law.
Orissa High Court addresses GST registration cancellation. Relief granted for revocation upon payment of taxes, interest, penalties, and compliance with formalities.
Orissa HC disposes writ petition as GST revenue department rectifies records post-appellate order challenge, resolving petitioner’s grievance.
