Chhattisgarh High Court held that addition on account of unaccounted sales based on estimated production yield in complete absence of any adverse material is rightly deleted. Accordingly, substantial question is answered in favour of assessee.
The Court allowed bail to an accused arrested for allegedly availing fraudulent input tax credit, noting prolonged custody since April 2025 and pending trial.
High Court set aside the ineligibility of a candidate for a driver post, holding that the experience certificate from a pre-registered Rice Mill was valid despite later DIC registration. The petitioner’s candidature must be considered.
Chhattisgarh High Court held that addition under section 68 of the Income Tax Act justifiable since the money trail establishes circulation of assessee’s own unaccounted funds through shell company. Accordingly, appeal of revenue allowed and order of ITAT set aside.
The Chhattisgarh High Court has granted bail to Aman Kumar Agrawal, accused of fraudulently availing over ₹23 crore in GST input tax credit. The court cited the completion of the investigation and the accused’s cooperation.
Once the Division Bench had remitted the matter without entertaining the plea of alternative remedy, learned Single Judge was not justified in dismissing writ petitions on that ground again; matter remitted for decision on merits.
The Chhattisgarh High Court has ruled that compensation for land acquired under the NH Act is exempt from income tax, citing the RFCTLARR Act and Supreme Court precedents.
High Court granted bail to two accused arrested with 23 liters of hand-made Mahua liquor under Sections 34(2) & 59(a) of the C.G. Excise Act, noting no criminal antecedents and prolonged custody since June 2025.
Chhattisgarh High Court held that questioning jurisdiction and authority of collector of Stamps for market value of property transferred under Income Tax Act not permissible since already accepted by petitioner. Accordingly, writ appeal sans merit is dismissed.
Chhattisgarh High Court rules on GST appeal limitation in Hari Shankar Patel case, granting relief under CBIC Circular until Appellate Tribunal is operational.
