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.
Allahabad HC quashes an ex-parte GST assessment against Som Fragrances due to improper notice service, violating natural justice. Court directs fresh assessment after petitioner files objections.
Delhi High Court rules that a tax refund cannot be denied for a TDS mismatch if the assessee timely filed a revised return, and revenue neither rejected it nor communicated defects.
Madras High Court sets aside ex parte income tax order in Natarajan Manohar vs ITO due to email ID dispute, mandating fresh consideration and personal hearing.
ITAT Raipur sets aside Rs. 10,000 penalty on Rishikesh Pandey for delayed document submission, citing reasonable cause and procedural errors.
ITAT Ahmedabad rules Bhakt Samaj Vikas Education Trust eligible for Section 11 exemption despite delayed Form 10B, citing procedural default precedents