Calcutta High Court held that notification dated 27 June 2022 issued by the Government of West Bengal is excessive, manifestly arbitrary and contravenes the provisions of the Constitution and the Rule of Law and also contrary to the Industrial Disputes Act 1947.
Bombay High Court upheld the petitioner’s claim that the director’s statement quantifies tax dues, making them eligible for the SVLDRS scheme.
Allahabad High Court directs payment of interest on delayed GST refund of ₹38.10 lakhs under Section 56 of the CGST Act, resolving inter-authority disputes.
Delhi High Court held that assessee is entitled to confine the settlement of disputes which were subject matter of its appeal filed before appellate authority under Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act].
Madras High Court held that input tax credit availed and utilised is required to be repaid back on cancellation of registration in case was no evidence of sale. Accordingly, order set aside and remitted back to the file of AO.
Calcutta High Court modifies GST pre-deposit order, setting it at 10% of disputed tax. Attachment order revoked upon compliance. Appeal resolution outlined.
Madras High Court held that since petitioner failed to comply with notice issued in Form DRC-01, the matter will restore back to the file of AO provided petitioner deposits 25% of disputed tax amount.
Bombay HC clarifies ‘already pending or decided’ under CGST Act. Respondent directed to resolve advance ruling application within 3 months.
Tamil Nadu Grama Bank challenges EPF assessment order in Madras HC, claiming exemption based on its own pension scheme under the Employees’ Provident Funds Act.
“Analysis of Vijay Singh Jakhar vs ESIC case, addressing liability under ESI Act for non-payment of contributions and the definition of ‘principal employer.'”
