The Allahabad High Court ruled that GST demands cannot exceed the show-cause notice, quashing a demand against Vrinda Automation for violating Section 75(7) of the GST Act.
Gauhati High Court directs GST authorities to review taxpayer’s plea for instalment payments, citing financial hardship and Section 80 of CGST Act.
ITAT Mumbai rules S.80-IC deduction must be computed solely on eligible unit’s profit, disallowing set-off of losses from non-eligible units, upholding consistency.
Allahabad High Court rules GST payer not obligated to monitor portal for notices after registration cancellation, citing natural justice violation.
Orissa High Court directs GST registration revocation to be considered despite delay, citing precedent and allowing registrant to clear all dues.
The ITAT Mumbai ruled in Shantiben K Rita’s case that commercial decisions are from the taxpayer’s perspective, allowing full interest expense deduction under Section 57(iii).
Delhi High Court allows Y.P. Spices to rectify DVAT returns for ‘F’ Forms issuance, contingent on Supreme Court’s decision in related cases.
Kerala High Court rules Income Tax appeals cannot be dismissed for non-appearance; CIT(A) must decide on merits per Section 250(6) of the Act.
Kerala High Court rules imported inverter units without photovoltaic cells are ineligible for customs duty exemption under Notification No. 12/2012 CE, affirming CESTAT.
Jain Enterprises Vs State of H. P. & Anr. (Himachal Pradesh High Court) Himachal Pradesh High Court has dismissed a petition filed by Jain Enterprises challenging a show cause notice and a subsequent demand order related to alleged excess or ineligible input tax credit under the HPGST/CGST Act. The petitioner had sought to quash a […]
