Allahabad High Court sets aside GST orders against Shree Om Steels, ruling that proceedings under Section 130 of the UPGST Act were improperly initiated.
Allahabad High Court quashes GST orders against Havells India Ltd, citing a prior e-way bill download. Judgment follows Mahalaxmi Traders case precedent.
Calcutta High Court dismisses petition challenging a CGST order. Petitioners directed to seek remedy through the Central Excise and Service Tax Appellate Tribunal.
The Calcutta High Court ruled on a delayed service tax appeal, dismissing a notice issued against Naresh Kumar & Co., questioning the validity under extended limitation.
ITAT Ahmedabad rules in favor of Rahul G. Patel, granting exemption under Section 54EC for investments made in NHAI bonds before the sale deed registration.
CCI finds no profiteering by Swastik Harmony Developers in Jainil Mehta GST complaint. Case dropped due to lack of evidence under Section 171 CGST.
Competition Commission of India examines GST profiteering allegations against Alankar Cinema for not reducing ticket prices post-GST rate cut. Key case details inside.
ITAT Hyderabad held that voluntary surrender of income in good faith cannot be considered as concealment of income. Hence, penalty u/s. 271(1)(c) of the Income Tax Act cannot be sustained.
Delhi High Court held that Dividend Distribution Tax (DDT) is liable to be paid by the company which declares, distributes or pays the same. Petitioner, herein, has received interest income from Non-convertible debentures and accordingly cannot be subject to DDT.
ITAT Ahmedabad held that addition towards unexplained cash credit under section 68 of the Income Tax Act unwarranted as the amount represents sales already declared and taxed. Thus, income already offered for taxation cannot be taxed again as unexplained cash credit.