Procedural lapses, such as incorrect pre-deposit payments, can be rectified by refiling the appeal with the correct deposit, ensuring that justice is served on merits rather than dismissed on technical grounds.
Karnataka HC rules on service tax liability for Rajiv Gandhi University. Affiliation fees exempt; rental income for banks/canteens taxable. Full judgment analysis here.
The Madras High Court set aside the GST demand order on DBL Villuppuram Highways Ltd and remitted the case for reconsideration, distinguishing HAM from EPC contracts.
Madras High Court held that tax confirmed on premise of non-furnishing of required documents, however, none of the documents were called for in the show cause notice. Accordingly, order set aside and matter remanded.
Rajasthan High Court held that section 119(2)(b) of Income Tax Act read with CBDT Circular No.09/2015 dated 09.06.2015 clearly reflect that if there is a genuine hardship, then a condonation of upto six years can be permitted. Accordingly, writ allowed.
Karnataka HC ruled in favor of Healthcare Global, setting aside rushed assessment order. The court found hurried process prejudiced petitioner’s response.
Madras High Court remands VAT orders against Hotel Sun World for reassessment due to failure to provide material evidence. Fresh orders to be issued.
Delhi HC sets aside GST order as it ignored petitioner’s responses to Show Cause Notice. Case remanded for reconsideration with all contentions.
Read the detailed judgment where Madras High Court quashes Section 73 orders against Guru Cycle Mart due to Form GST DRC-01 issued without a show cause notice. Understand the implications and legal analysis.
Bombay HC dismisses Revenue’s appeal in PCIT Vs Timblo Private Limited, stating additions based on seized diary without corroborative evidence are unsustainable.
