Orissa High Court rejects plea challenging Deputy Commissioner’s jurisdiction to block GST ITC under Rule 86A of OGST Rules 2017.
Calcutta High Court held that application for setting aside of an award under section 34 of the Arbitration and Conciliation Act, 1996 cannot be made after three months from the date of arbitral award. Thus, application made after the time period is barred by limitation.
Delhi High Court held that as directed by Tribunal AO was required to verify and attend grievance of short credit of TDS. Thus, restricting TDS claim of petitioner to disclosures made in return unjustified.
Madras HC quashes GST order against Tvl. Zen Machine Tools for lack of personal hearing. Case remanded for reconsideration, bank account attachment lifted.
Madras HC quashes GST order for Tvl. Zen Machine Tools due to lack of a hearing, remands case for fresh consideration. Bank account attachment lifted.
Bombay High Court dismissed the PIL filed by a self-styled criminology firm observing that no mandamus can be issued merely for enforcing a particular thought of an individual or an organization, if it is not supported by any legal premise.
Allahabad HC quashes orders penalizing Raghuveer Ispat Pvt Ltd under UP GST Act for expired e-way bill, directing refund of deposited tax and penalty.
As a Quasi-Judicial authority, if assessee had fulfilled all the requirements that are provided under the relevant section 54 of the Act and the circular, that by itself was sufficient compliance before passing the order of refund of the tax.
Bombay High Court held that show cause notice based on allegation that scheme approved by the Court is in contravention of provisions of the Finance Act quashed as order sanctioning the scheme has not been challenged by any authority and has attained finality.
Delhi High Court held that the Entertainment Tax Act does not contain a mechanism for assessing and collecting tax on sponsorships. The imposition of a tax on sponsorship under the Entertainment Tax Act must fail in the absence of a specific charging provision.
