Patna High Court overturns GST registration rejection, citing unreasoned order and emphasizing that fresh applications are not barred if previous cancellation conditions are not ongoing.
Calcutta High Court held that supply of computers and its hardware like servers, printers, computer peripherals, etc. with transfer of right to use doesn’t come within the purview of ‘supply of tangible goods’ for use as per provision of section 65(105)(zzzzj) of the Finance Act.
Madras High Court rules GST notifications extending limitation periods were ultra vires, citing lack of valid GST Council recommendation and improper application of force majeure.
Supreme Court rules Limitation Act applies to MSMED arbitration but not conciliation, clarifying recovery of time-barred debts under Section 18.
ITAT Hyderabad permits ₹49.65 lakh Foreign Tax Credit as assessee filed Form 67 within amended Rule 128(9) timeline for AY 2022-23.
ITAT Delhi affirms no Section 68 addition on non-resident share premium, citing proven identity, creditworthiness, and genuineness.
Karnataka High Court upholds Section 263 revision for erroneous 100% depreciation allowance on leasehold improvements, citing AO’s lack of inquiry and application of mind.
ITAT Ahmedabad rules a 29-day delay in filing Form 10DA is a procedural lapse, not a bar to claiming an 80JJAA deduction, overturning a ₹92.6 lakh disallowance.
Bombay High Court permits using Electronic Credit Ledger for 10% GST appeal pre-deposits, quashing an order that denied it and emphasizing adherence to judicial precedents.
ITAT Pune invalidated 153C assessments in the Yuvraj Dhamale group case, citing jurisdictional errors due to Settlement Commission involvement, consolidated satisfaction notes, and mechanical Section 153D approvals.
