GUJ HC rules unfried fryums under HSN 19059040, exempt from GST. Clarifies ‘as is where is’ basis for past transactions. Show cause notice quashed.
Andhra Pradesh HC in Somaprasanth Karampudi v. Union of India ruled that physical notices returned as “Left” should prompt further attempts at service. Petition remanded.
Bombay High Court upholds CESTAT ruling on revocation of CHA license suspension due to delayed inquiry by Customs, dismissing appeal against Vilas Transport.
Bombay HC grants interim relief in JD Printers re-assessment case, opting for a different approach than in Hexaware. Notice and proceedings stayed.
Gujarat HC orders IGST refund with 6% interest in R P Exim case, setting a precedent for export-related refunds. Learn about the judgment and its implications.
Gujarat High Court ruled on the refund of IGST for Aim Worldwide Pvt. Ltd., addressing issues with higher duty drawback and circulars affecting zero-rated supplies.
Calcutta HC grants interim relief to Cart Infralog Ltd. in a CGST case involving late filing of GSTR-3B and ITC reversal. Petitioners directed to deposit Rs. 25 lakhs.
Delhi High Court held that passing of a draft assessment order as mandated under section 144C of the Income Tax Act is mandatory prior to passing of final assessment order. Accordingly, order liable to be set aside.
Karnataka High Court held that passing of order under section 201(1) and 201(1A) of the Income Tax Act beyond period of four year is barred by limitation. Accordingly, impugned order set aside.
Madras High Court condoned the delay in filing of an appeal before concerned authority as delay occurred in searching relevant documents to disprove the allegation of business transaction undertaken with a non-existent entity.