Andhra Pradesh HC rules that GST registration cannot be refused solely because an assessee belongs to another state. Legal trade rights must be upheld.
ITAT Delhi rules in favor of Mahadev Dairy Pvt. Ltd., deleting ₹25 lakh addition under Section 68. The loan from promoters was found genuine.
Karnataka High Court rules that diesel captive generating sets are exempt from entry tax under Section 11-A of KTEG Act, 1979. Advance ruling order set aside.
Patna HC rules that ED cannot arrest under PMLA after Special Court takes cognizance unless permitted. Arrest powers cease post-investigation phase.
Gujarat HC rejects bail plea of journalist Mahesh Langa in an alleged GST fraud case, citing ongoing investigation and multiple similar allegations.
Allahabad High Court quashes GST detention of goods citing lack of evidence as no samples or tests were conducted to prove discrepancies in transported goods.
Delhi High Court sets aside GST demand order citing non-application of mind, as the tax officer failed to provide a reasoned decision after reviewing objections.
Orissa High Court permits revocation of GST registration cancellation, provided the assessee clears all dues, following a similar ruling in Mohanty Enterprises.
Orissa High Court condones delay in GST revocation application, allowing reinstatement upon payment of dues and compliance with required formalities.
ITAT Delhi removes erroneous ₹19,253 double addition made by CPC in HPL Mercantile Pvt. Ltd. case. The amount was already included in taxable income.
