Delhi High Court held that the work in the nature of laying down of “Optical Fibre Cable Network” to benefit the defence forces for better communication is exempt from service tax since the ultimate beneficiary of the service is Government of India.
Delhi High Court held that Resale Price Method (RPM) is the most appropriate method when reseller imports goods from its Associated Enterprise (AE) and the goods are sold in the same condition without any value addition.
Allahabad HC quashes ex-parte GST order against Lari Almira House, remanding the case for fresh adjudication with proper hearings and document supply.
Narayan Sahu Vs Union of India and others (Orissa High Court) The Hon’ble Orissa High Court in the case of Narayan Sahu v. Union of India & Ors. [Writ Petition (Civil) No. 28012 of 2024 dated November 26, 2024] held that officers of State Tax are authorized to be Proper Officers as per Section 4 […]
The Madras High Court held that an order issued without notice violates natural justice in the case of Tvl. Spark Bio Gas Pvt. Ltd. v. State Tax Officer (FAC).
Delhi HC rules an order must align with the SCN. In APN Sales Vs Union of India, the court highlights principles of natural justice in GST disputes.
Gujarat High Court examines GST classification of fryums under HSN Code 1905. Interim relief granted, restraining coercive action during the case’s pendency.
Allahabad High Court held that no substantial question of law arise since Tribunal after thorough scrutiny concluded that invocation of revisionary proceedings u/s. 263 by PCIT was without any base. Thus, appeal filed by revenue dismissed.
Delhi High Court held that TDS under section 194C of the Income Tax Act not deductible on capital grant subsidy extended by NHAI to the Concessionaire since it cannot be construed as payment made for a work undertaken by the contractor.
Telangana High Court held that second vehicle tax under the provisions of Telangana Motor Vehicles Taxation Act doesn’t apply since old vehicle was sold prior to permanent registration of new vehicle purchased.
