Supreme Court overrules India Cement case, ruling that MADA judgment should not be applied retrospectively to avoid disrupting past transactions and tax collections.
The Madras High Court in Thejo Engineering Limited Vs Deputy Director of Income Tax ruled that denying Foreign Tax Credit despite accepted computations is incorrect.
Calcutta HC rules that appellate authorities can condone delays in GST appeals. Farinni Leather’s appeal restored after reconsidering delay reasons.
Delhi High Court rules that uploading SCN under ‘Additional Notices’ is insufficient, setting aside the order under Section 73 of the GST Act.
Delhi HC sets aside retrospective GST registration cancellation due to lack of proper notice and opportunity for hearing. Read the full judgment details here.
Delhi High Court overturns GST order under Section 73(9) for failing to provide adequate reasons. The case is remanded for fresh consideration.
NCLAT Delhi upholds the jurisdiction of the Adjudicating Authority to determine fees and expenses of the Resolution Professional in the Raj Buildhome Pvt. Ltd. case.
Read the Madras High Court’s judgment restoring GST registration due to COVID-19 and ill-health reasons, setting conditions for compliance.
Madras HC directs reconsideration of GST liability for Tvl. K V M Textiles due to turnover discrepancy.
Delhi HC directs verification of additional business premises for reinstating GST registration after address discrepancy denial. Key judgment highlights and implications.
