Delhi High Court quashes provisional bank account attachment against Mansi Overseas, citing a lack of justification under Section 83 of the CGST Act.
Himachal Pradesh High Court rules against parallel GST proceedings by Central and State authorities, mandating the Central Commissioner to lead investigations.
Kerala High Court quashes GST demand against Golden Traders, ruling that availing ITC under wrong heads, without revenue loss, is not automatically subject to reversal under Section 73.
Supreme Court finds landowners guilty of contempt for destroying mangroves and violating court orders under the guise of bund repair in a Mumbai coastal zone.
Capital expenditure on leasehold premises, such as plumbing, partitions, flooring, and electrical fittings, qualified as improvements to a building used for business purposes. Therefore, depreciation deduction for improvements made to leasehold premises was allowable.
ITAT Mumbai sets aside income tax penalties on an MTNL employee, citing no additions in reassessment and the discretionary nature of penalty imposition under Sections 271(1)(c) and 270A.
Calcutta High Court directed department to accept the classification adopted by appellant since de novo adjudication didn’t commenced within time permitted by High Court but commenced after seven years.
Andhra Pradesh High Court rules unsigned tax orders are invalid, directing authorities to ensure manual or digital signatures before uploading.
Gujarat High Court directs authorities to process GST transitional credit claim where TRAN-1 was filed but not uploaded due to technical glitches.
CESTAT Mumbai remands CENVAT credit refund case for 100% EOU, Everyday Health, for verification of manually filed ST-3 returns and input service invoices.
