Madras High Court held that GST is not leviable on Ocean Freight Services as per Supreme Court judgement and relevant notification. Thus, any amount collected by department as GST on Ocean Freight Services needs to be refunded back.
HC Quashes ITC Rejection Order as notice did not include hearing dates or reasons for the rejection, and new facts used against the petitioner in the appeal were not previously disclosed.
Delhi HC repeals GST registration cancellation order for Nutech Appliances due to failure to adhere to natural justice principles and inadequate show cause notice.
Bombay HC quashes GST recovery against Trendsutra Client Services, remanding the case for a fresh hearing with instructions for a reasoned order before 31st October 2024.
The Bombay High Court ruled on Kunal Housewares Pvt. Ltd.’s IGST refund claim. The decision clarifies the conditions for refund despite higher drawback claims.
Allahabad High Court quashes penalty for incomplete Part-B of e-way bill, citing technical error without tax evasion intent. Refund ordered within one month. Read the full judgment here.
Gujarat High Court quashes GST cancellation for Himat Trading Co., citing vague reasons. The court allows reinitiation of proceedings with proper notice as per law.
Gujarat High Court quashes R C Construction’s GST cancellation, citing lack of reasons and opportunity for a hearing. Case remanded for proper review and hearing as per legal guidelines.
Madhya Pradesh High Court held that an appeal to the High Court from a decision of the Tribunal lies only when a substantial question of law is involved. Appeal dismissed in absence of substantial question of law.
Delhi High Court held that determination as carried out by the Designated Authority under Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act] is clearly rendered finality and cannot possibly be reopened or revised by any authority under the Income Tax Act. Accordingly, rectification notice issued u/s. 154 quashed.
