The Allahabad High Court directed a road tax refund for hybrid vehicles following a government policy change, clarifying exemption, but without interest.
Kerala High Court ruled tenants with separate leases can file joint SARFAESI applications, emphasizing broad interpretation of “any person” and preventing hyper-technical objections.
Gauhati High Court rules cancelled GST registration can be restored if all pending returns are filed and dues, interest, and late fees are paid.
Madras High Court remanded the matter back to Debt Recovery Appellate Tribunal [DRAT] since it has merely affirmed the order of Debt Recovery Tribunal [DRT] and has not appreciated/ re-appreciated evidence independently while determining nature of land i.e. whether it is agricultural or otherwise.
Delhi High Court held that the used jewellery worn by the passenger would fall within the ambit of personal effects in terms of the Rules 2(vi) read with rule 3 of the Baggage Rules, 2016, which would be exempt from detention by the Customs Department. Thus, detention set aside.
ITAT Mumbai rules employee contributions to PF/ESI are disallowed if deposited after statutory due dates, even if before ITR due date, upholding Section 36(1)(va).
CESTAT Delhi ruled a €1 million cancelled invoice for post-contract services was not dutiable as additional import consideration, quashing duty and penalties.
Delhi High Court ruled that untimely deficiency memos do not justify refusing full interest on delayed GST ITC refunds, providing a detailed interest calculation framework.
ITAT Raipur dismisses Shivam Attires’ appeal, upholding disallowance of late PF/ESIC deductions, citing Supreme Court’s Checkmate Services ruling.
ITAT Bangalore remands Kodavaame Trust’s 12AB and 80G tax exemption cancellation to CIT(E) for fresh consideration due to submitted documents.
