Himachal Pradesh High Court halts income tax reassessment proceedings under Sections 148 and 151, awaiting a Supreme Court decision on a similar matter.
ITAT Cochin dismisses co-operative bank’s appeal, affirming tax on unexplained cash credits under Section 68, stating they don’t automatically qualify for Section 80P deduction.
Madras High Court condones a 32-day delay in filing a GST appeal, citing misplaced documents by the auditor as a genuine reason, and directs the Appellate Authority to hear the case on merits.
Punjab & Haryana High Court grants bail to Sarthak Jain, accused in a Rs 8.36 crore fake ITC case, noting five months’ incarceration and completed investigation.
Calcutta High Court dismisses revenue’s appeal in a service tax case due to the demand falling below the monetary limit set by the Central Board
Rajasthan High Court orders GSTN to resolve Tata Projects’ electronic cash ledger transfer grievance within two months, as per CGST Act provisions.
Madras High Court dismisses writ petition against SARFAESI sale notice, reiterating that statutory appeal under SARFAESI Act is the appropriate remedy.
The Punjab and Haryana High Court ruled that private banks, like ICICI, are not “State” under Article 12, precluding writ petitions for directions on loan recovery. Borrowers must use SARFAESI Act remedies.
Calcutta High Court overturns CESTAT’s remand order, directing a refund to Ipsen Technologies. A typographical omission by the Tribunal led to an unnecessary ‘unjust enrichment’ inquiry.
The Delhi High Court ruled that amounts paid during GST investigation can be adjusted towards pre-deposit for filing an appeal, and also addressed duplication in demand notices.
