Madras High Court directs tax authorities to process Regal Engineers’ GST refund for SEZ supplies, overlooking delay due to unreceived deficiency memo and timely initial application
Stemplay Labs Pvt. Ltd. withdrew its GST advance ruling application for children’s toys, resolving the matter internally. The Tamil Nadu AAR disposed of the case without a ruling.
Tamil Nadu GST AAR denies Kailash Vahn’s request to rectify an advance ruling, stating no apparent error and previous ruling covered the points.
Allahabad High Court rules on blacklisting notices, emphasizing clear charges and open-minded intent. Quashes notices found to be premeditated.
ITAT Mumbai overturns PCIT’s Section 263 order against Inter Gold (India) Pvt. Ltd. Tribunal finds AO’s assessment valid on 80G CSR donations, bank charges, and disallowed provisions.
Delhi High Court orders CBDT to allow Cosmo Films to manually file or update software for AY 2017-18, enabling carry-forward of business losses.
Gujarat High Court rules against denying ITC refund for inverted duty structure based on application filing date. Circulars cannot retrospectively override statutory rights or create artificial classes.
The Delhi High Court confirmed that a defendant’s right to file a written statement is forfeited after 120 days. It upheld a decree for the recovery of an advance payment in a supply dispute, citing the absolute nature of CPC timelines.
AAR rejects application seeking ruling on ITC error and refund, holding both queries fall outside Section 97(2) of CGST Act, 2017.
Delhi ITAT rules India-Hong Kong DTAA exchange of information clause not retrospective, quashing assessments beyond limitation period in Sanjay Jain Vs DCIT case.
