Delhi High Court held that services provided for conducting screening test and the fees charged for accrediting medical institutions does not fall within the scope of Serial No.66(a) and Serial No.66(aa) of the 2017 Notification and hence not exempt from payment of GST.
Delhi High Court held that once the Tribunal had called upon the AO to examine the issue afresh, the said direction could not have been disregarded by reference to a Circular No. 549 dated 31 October 1989 issued by the CBDT.
Bombay High Court held that initiation of re-assessment proceedings u/s. 148 of the Income Tax Act without verifying the information derived from the mechanism of faceless collection of information is unsustainable and liable to be quashed.
Calcutta High Court remands Sreelekha Banerjee’s 2019-20 tax assessment case to Faceless Assessment Unit for review, citing inadequate response time and natural justice principles.
Calcutta High Court stays GST demand against Gopal Samanta, questioning validity of time extensions under Section 73 of WBGST/CGST Act due to lack of force majeure.
Tax authorities should not deny ITC to purchasing dealers if selling dealer failed to deposit collected tax, provided that purchasing dealer had conducted genuine transactions.
Bombay High Court held that it is not necessary that an assessment order should contain reference and/or discussion to disclose its satisfaction in respect of the each and every query raised.
Bombay HC waives sales tax arrears below 2 lakhs per the Maharashtra Settlement Act, 2023, clarifying future references exceeding this amount.
Karnataka HC quashes Rs. 23 crore GST demand against Adama India due to non-compliance with natural justice and procedural lapses. Detailed case analysis here.
Delhi High Court upholds CESTAT ruling, stating suspension revocation of Custom Broker license doesn’t impede penalty inquiry. Vijendra Singh’s appeal dismissed.
