Delhi High Court held that payment of cross-cost charges doesn’t construed as royalties within scope of Article 12(3) of the India-US DTAA hence order rejecting application for NIL withholding tax set aside. AO directed to issue necessary certificate.
Delhi HC set aside an ex-parte GST demand order against K.S. Impex Ltd., remanding matter for fresh adjudication. Court’s decision largely hinged on procedural issues surrounding delivery of show cause notices (SCNs).
Delhi High Court mandates reasoned orders and personal hearings for adverse GST rectification orders, citing Section 161 CGST Act and natural justice principles.
Madras High Court rules AOs can allow less than 20% tax pre-deposit for appeals, citing Supreme Court precedent against rigid CBDT circulars.
Madhya Pradesh High Court upholds ITAT’s refusal to condone C.I. Builders’ 7-year appeal delay, citing assessee’s gross negligence despite blame on counsel.
Rajasthan High Court reverses Settlement Commission’s dismissal for missing records, stating assessee not involved in reconstruction. Case remanded for fresh consideration.
Calcutta High Court overturns GST registration cancellation for ED And F Man Commodities, citing defective show cause notice and natural justice violation. Case remanded for fresh proceedings.
The Allahabad High Court set aside a GST demand issued against a deceased proprietor, ruling that proceedings must be initiated against legal heirs with proper notice.
Allahabad High Court quashes penalty under Section 129(3) of UP GST Act for unfilled E-Way Bill Part B, ruling that technical breach alone, without tax evasion intent, does not warrant penalty.
ITAT Chandigarh held that every error is not required to be corrected under Section 263 of the Income Tax Act. Revisionary proceedings u/s. 263 quashed as plausible view taken by the Assessing Officer.
