Delhi High Court held that fee in respect of credit card being issued by foreign branches would not be taxable in India since amount payable by those card holders would clearly be debt incurred outside India.
Calcutta High Court directed respondent to file affidavit to decide validity of the instruction no. CBIC-240137/14/2022- Service Tax dated 28.10.2022 with respect to pre-deposit payment mode.
Delhi High Court held that formation of opinion on the basis of material is necessary for exercising power of provisional attachment under section 83(1) of the CGST Act. Provisional attachment justified as exercise of estimating value of GST conducted.
Karnataka HC stays IGST adjudication proceedings on secondment of manpower, citing recent circular’s potential impact on ongoing legal dispute.
Karnataka HC sets aside an ex-parte GST order, restoring the appeal filed by Ebony Automobiles Pvt Ltd. Case remanded for fresh hearing following violation of natural justice.
Himachal Pradesh High Court held that in view of the provisions of Section 151A of the Income Tax Act read with the Scheme dated 29th March, 2022 the notices issued by the Jurisdictional Assessing Officers and not in prescribed faceless manner are invalid and bad in law.
The respondent is directed to issue separate show cause notices regarding six assessment years within a period of two weeks from the date of receipt of copy of this order, in which case, the petitioner shall not raise issue of limitation.
Madras High Court remitted the matter back for fresh consideration in the matter of denial of Input Tax Credit (ITC) on Zero Rated Sales effected under section 18 of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006.
Karnataka High Court held that since rectification application was filed before passing of final assessment order, DRP ought to have waited till disposal of rectification application. Thus, final assessment order liable to be set aside.
Calcutta High Court dismisses revenue appeal, affirming ITAT’s decision to invalidate reassessment on alleged bogus long-term capital gains already disclosed in return.
