Bombay High Court strikes down service tax and IGST on ocean freight for CIF imports, citing unconstitutionality and lack of legal authority for a reverse charge mechanism.
Denial of DTAA benefits to UAE resident over capital gains on debt mutual funds. The case examines whether ‘liable to tax’ requires actual tax payment.
Gujarat High Court rules in favor of Pee Gee Fabrics, quashing orders that denied a GST refund. The court found authorities adopted a pedantic approach by rejecting a legitimate claim based on technicalities.
The Madras High Court ruled that tax payments made to the e-cash ledger are valid even if GSTR-3B returns aren’t filed during liquidation, quashing a GST demand.
The Allahabad High Court has ruled a GST order invalid, stating that show cause notices issued solely via the portal after registration cancellation are not sufficient.
The ITAT Bangalore quashed a reassessment against Holy Spirit Educational Society, ruling that the AO’s failure to dispose of objections before passing the final order was illegal.
The ITAT Bangalore dismissed a revenue appeal against Rajiv Gandhi University, upholding its Section 11 exemption and rejecting a tax addition due to low tax effect.
ITAT Ahmedabad upholds the quashing of a reassessment order against Rayon Reality Private Ltd., citing the invalidation of the underlying Section 263 order
NCLAT Delhi rejects Vir Jai Khosla’s request to video record appeal proceedings, citing no special reasons despite fraud allegations in Essar Steel resolution plan dispute.
The Jharkhand High Court upheld a GST penalty for Pratik Enterprises, citing a discrepancy between the loading point in the E-Way bill and the actual location, supported by GPS data.
