Delhi HC rules Samsung India not a ‘Permanent Establishment’ of Samsung Korea. No tax liability under India-Korea DTAA for seconded employees’ roles.
Allahabad HC sets aside GST demand order as notices were uploaded under the wrong GST portal tab. Fresh notice and proceedings directed per law.
Orissa High Court addresses GST registration cancellation. Relief granted for revocation upon payment of taxes, interest, penalties, and compliance with formalities.
Orissa HC disposes writ petition as GST revenue department rectifies records post-appellate order challenge, resolving petitioner’s grievance.
Punjab & Haryana HC grants bail to a GST inspector accused of bribery. The court weighed pre-trial custody and evidence, imposing conditions on bail release.
Orissa HC modifies deposit requirements for staying a first appellate order under GST. Taxpayers can now deposit 10% of disputed tax as per revised notifications.
Calcutta HC condones 5-day delay in GST appeal filing, acknowledging illness and pre-deposit as proof of bonafide intention. Appeal directed for hearing on merits.
Calcutta HC clarifies that penalty under GST Section 129 can’t be imposed solely for non-disclosure of full supplier details in e-way bills.
CESTAT Ahmedabad rules against dual custodianship on goods under Customs Act. Penalty set aside due to improper licensing and insurance issues. Key details here.
Orissa HC directs RTO to release seized vehicle upon payment of outstanding motor vehicle tax, 50% fine, and show cause compliance. Details of the ruling here.
