Punjab and Haryana High Court held that interest under section 234B and 234C of the Income Tax Act cannot be waived as depositing advance tax has nothing to do with seizure of the books of accounts.
Madras High Court held that issuance of order without providing an opportunity of personal hearing is against the principles of natural justice and accordingly the order is liable to be set aside.
Punjab and Haryana High Court held that benefit of section 12AA of the Income Tax Act cannot be denied to the institute that is duly registered as educational trust and earning in utilised for the purpose of advancement of education.
Delhi High Court held that the petitioner is not entitled for release of gold bars as SCN was duly served through e-mail within a period of six months as provided under section 110(2) of Customs Act, 1962.
In the instant case, the classification of imported materials used in the manufacture of brake pads arose for consideration was whether these materials should be classified under CTH 3824 as declared by assessee or under CTH 6813 as argued by Revenue.
Punjab and Haryana High Court held that the benefit of Section 80-I upon the conversion of a proprietorship concern or the partnership firm to a Private Limited Company, is answered in favour of the assessee.
Karnataka High Court remanded the matter involving applicability of service tax on supply of manpower involved in garbage collection as well as auto tipper vis-à-vis its coverage in mega exemption notification 12/2012 as amended by 25/2012.
Karnataka HC rules single show cause notice for multiple tax periods invalid under CGST Act, emphasizing separate assessment for each financial year.
The Calcutta High Court set aside orders in Hriday Kumar Das vs. State of West Bengal, remanding the case for fresh consideration of tax liabilities and penalties.
Delhi HC clarifies Rule 86A of CGST Rules, restricting debit of ITC in ECL. Blocking applies only to available ITC, no requirement to replenish past usage.
