Allahabad High Court rules that State GST authorities lack jurisdiction to issue a notice when CGST authorities have already issued one on the same matter.
Delhi High Court clarifies Nokia India’s tax reassessment after a notice was issued in the name of a non-existent company, aligning with Supreme Court rulings.
Calcutta High Court sets aside the appellate order rejecting Rashtriya Ispat Nigam Limited’s GST appeal due to delay, directing a fresh hearing on merits.
Allahabad High Court directs release of seized goods upon bank guarantee in GST dispute, allowing Cheminova India Limited to pursue an appeal under Section 107.
Kerala High Court dismisses challenge to GST fake invoice notice, directing the petitioner to seek alternative remedies instead of invoking Article 226.
Chhattisgarh High Court directs state authorities to process GST refunds for contracts awarded before July 1, 2017, within 90 days, subject to verification.
Bombay High Court stays GST demand on Schloss HMA Pvt Ltd’s corporate guarantees, pending clarification on applicability of CGST or IGST provisions.
Supreme Court rules on penalty under Section 271E of the Income Tax Act in CIT vs. Jai Laxmi Rice Mills. Find out how assessment order impacts penalty proceedings.
Visakhapatnam ITAT allowed a Section 54F capital gains exemption, even though the assessee didn’t deposit the sale proceeds in a specified account. The tribunal cited beneficial interpretation of the provision and the assessee’s investment in a new property.
Bombay High Court holds that Section 50C of the Income Tax Act does not apply to tenancy right transfers, dismissing the Revenue’s appeal in CIT Vs Abdul Aziz Abdul Kadar.