Telangana High Court rules GST assessment order passed one day beyond statutory limitation period is null and void, setting aside the demand.
ITAT Raipur held that concessional tax rate benefit under section 115BAB of the Income Tax Act denied since Form 10ID filed after due date as specified under section 139(1) of the Income Tax Act. Accordingly, appeal dismissed.
Madras High Court dismisses writ against GST penalty but grants 15 days for a time-barred appeal, despite lapsed limitation period.
ITAT Ahmedabad held that amount received as refund for surrender of Life Insurance Policy cannot be treated as unexplained money under section 68 of the Income Tax Act. Accordingly, appeal allowed and addition deleted.
The Supreme Court set aside a criminal case over a Bengaluru land deal, ruling the dispute was civil in nature and lacked evidence of criminal intent from the beginning.
ITAT Pune held that satisfaction note is required to be recorded u/s 153C for each assessment year and a consolidated satisfaction note recorded for different assessment years would vitiate the entire assessment proceedings. Accordingly, appeal of revenue dismissed.
The Punjab and Haryana High Court has declared the arrest of a man by GST intelligence officials illegal, citing procedural violations and prolonged detention.
Calcutta High Court remands ex parte GST demand case, directing authorities to provide Hotel Rudra a fair hearing on turnover discrepancies.
CESTAT Bangalore held that since tests were not conducted in accordance with International Organization Standardization [ISO] the consignment is classifiable as ‘Newsprint’ under Customs Tariff Heading [CTH] 480180. Accordingly, order set aside.
CESTAT Chennai held that order passed without adhering to timelines specified in the Customs Brokers Licensing Regulations, 2013 [CBLR] cannot be sustained. Accordingly, consequential relief granted to customs broker and order revoking customs broker licence set aside.
