ITAT Delhi held that sales made to Jyoti Products were genuine, supported by ledgers and invoices. The 25% disallowance by the AO under Section 37 was deleted, as Section 37 applies only to business expenditure, not sales transactions.
Karnataka HC rules 10 crore collected during a GST search was non-voluntary and illegal. HC ordered department to refund amount with 6% annual interest to taxpayer.
The West Bengal Authority for Advance Ruling (AAR) held that construction services for a Service Apartment project must be classified as Commercial Apartment under GST, attracting the 12% rate, due to land-use restrictions and the nature of the apartments, despite the RERA registering it as a Residential Project.
The Bombay High Court ruled that blocking a GST electronic credit ledger under Rule 86A without stating “reason to believe” and offering a timely post-decisional hearing violates natural justice.
Madras HC: Delayed self-assessment tax payment is not ‘wilful evasion’ under IT Act S. 276C(2) if the tax is paid before prosecution. Mens rea is mandatory.
The Delhi High Court granted an injunction protecting film actor Hrithik Roshan’s personality rights, restraining John Doe defendants and others from using his persona for commercial purposes, including misuse via AI and deepfakes.
The Madhya Pradesh High Court set aside an Appellate Authority’s order by clarifying the calculation of the four-month limitation period for filing a GST appeal under Section 107 of the CGST Act, 2017. The judgment confirms that the first day is excluded, the period is calculated in ‘months’ (not days), and the corresponding date rule applies, validating an appeal filed on the last day of the extended grace period.
Karnataka High Court confirms that secured creditors can recover dues from property before GST claims if their SARFAESI Act charge predates the GST encumbrance, ensuring proper auction proceedings.
Delhi High Court dismissed a writ petition, directing taxpayers to approach the appellate authority as an alternate remedy in cases of fraudulent availment of Input Tax Credit, emphasizing proper legal recourse.
Supreme Court refines tests to identify real employer–employee relationships, impacting income tax TDS, GST liability, and manpower supply compliance.
