The Gauhati High Court ruled in Sulochana Devi Lohia v. Union of India that GST authorities must return Rs. 9 lakh and other items seized during an investigation after the probe was completed.
The Allahabad High Court ruled in favor of Opasil Pigments and Chemicals, quashing a unilateral decision by tax authorities to recall an order that had previously set aside a penalty.
Participation of a person practicing a particular faith or religion, in celebrations of festivals of other religion did not offend the rights available under Constitution of India. Assessee had argued that it would not be appropriate for Banu to participate in Hindu religious rituals, including lighting of a sacred lamp, offering fruits and flowers to the deity and chanting Vedic prayers. Such practices can only be performed by a Hindu, they argued.
The Punjab and Haryana High Court has dismissed the anticipatory bail plea of Sharmeen Abdul Majid Ansari, an accused in a multi-crore cheating case.
The Allahabad High Court ruled that the GST Appellate Authority cannot remand a case back to the Adjudicating Authority, as per Section 107(11) of the CGST Act. The court set aside an order against a law firm.
The Court held that failure to notify authorities via DRC-01B cannot justify action under Sections 73/74 if returns were duly filed and no tax dues remained.
The Telangana High Court granted pre-arrest bail to a truck driver accused of fraudulent E-Way Bill generation, noting that co-accused had already settled the matter by paying fines.
The Supreme Court of India has upheld a property attachment order from 2012, dismissing a challenge by a company that bought the property years later.
The Supreme Court dismissed a petition, upholding a Kerala High Court ruling that hotels choosing to pay sales tax under regular provisions cannot be assessed under a compounded scheme.
The Gauhati High Court ruled in Vijay Nirman Co. Pvt. Ltd. v. State of Assam that a CST demand was invalid because it was based on a circular already quashed by a prior court ruling.
