Jharkhand High Court upholds GST ITC time limit under Section 16(4) and validity of GSTR-3B under Rule 61(5), referencing 53rd GST Council recommendations.
Karnataka HC permits revival of PCIT vs. Stanley Black & Decker appeal due to exceptions in Circular No. 17/2019, despite low tax effect under ₹1 crore.
Allahabad High Court rejects challenge to GST notification extensions under Section 73, orders a new hearing but does not address ultra vires claims.
Allahabad High Court quashes GST penalty for expired E-way bill due to driver’s detour, ruling no intent to evade tax was proven. Refund ordered.
Bombay High Court quashes income tax notices issued to a deceased person. Directs issuance of new notices to legal representatives and requests CBDT for procedure changes.
Madras High Court issues interim orders in A. Venkatachalam vs Assistant Commissioner case on GST levy on royalty, awaiting decision by Supreme Court’s Constitution Bench.
In the case of Income Tax Officer Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara [2020] 114 com 481 (Guj.), Court had set aside the reassessment proceedings on the ground that no valid notice under Section 148 could be issued against a dead person.
Delhi High Court held that cancellation of GST registration does not affect the taxpayer’s liability under relevant enactments. This, application for cancellation of GST registration allowed since petitioner has stopped carrying on its business.
Explore the Bombay High Court’s ruling on Pall India Pvt Ltd’s goods classification dispute with the Union of India. Key points and implications discussed.
Gujarat High Court examines whether certified copy submission in GST appeals is mandatory under amended GST Rules 108 and 109, following RGS Impex’s petition.
