Gujarat HC quashes GST registration cancellation orders in Shokinbhai Gaphurji Sankhala case, directing a fresh notice and hearing.
Allahabad High Court grants bail to Pradip Kumar Jain and Devendra Kumar Jain in a GST fraud case involving fake ITC claims, with specific conditions.
Allahabad HC overturns penalty on Nanhey Mal Munna Lal due to typographical error in e-way bill; directs refund of any deposited amount.
Calcutta HC dismisses IT department’s appeal against Snowwhite Infrastructure on share capital addition, finding no substantial question of law involved.
Commissioner of CGST & Central Excise Vs Alishan Veneer & Plywood Pvt. Ltd. (Calcutta High Court) The Calcutta High Court dismissed an appeal filed by the Commissioner of CGST & Central Excise against Alishan Veneer & Plywood Pvt. Ltd. The appeal challenged an order issued by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), […]
Madras High Court rules 300% penalty under TNVAT Act Sec. 27(4) can’t be applied solely for delayed returns. Case remanded for reconsideration.
Madras High Court held that compensation paid to ESOP holders qualifies as perquisite and hence taxable under the head ‘salary’. The same cannot be treated as capital receipt.
Patna HC quashes re-assessment order against liquidated company, emphasizing the Liquidator’s right to be heard under the IBC. Re-assessment to proceed with Liquidator’s participation.
Gujarat High Court held that Geo Membrane for water proof lining fabrics is classifiable under HSN Code 59111000 liable to GST @12% and not under HSN Code 39269090. Thus excess GST paid is allowable as refund.
Punjab & Haryana HC rules arrest under Section 69 of CGST Act is invalid without tax determination under Sections 73/74. Case: Vishal Chauhan Vs Haryana GST.
