High Court held that DGGI summons were unenforceable after jurisdiction to investigate was confirmed to rest with the State Tax Department, resolving the petitioner’s grievance.
Allahabad High Court set aside a GST cancellation order for being non-speaking, without application of mind and without giving the taxpayer an opportunity of hearing, holding it violated Article 14.
The Tribunal held that a loan advanced through cheque and supported by acknowledgments qualifies as a financial debt under IBC even without a written loan agreement.
The Court set aside High Court orders that suspended life sentences of murder convicts without proper reasoning, stressing that such discretion must follow settled legal principles.
Supreme Court upheld Delhi HC ruling that email sent to registered GST address is valid service; consolidated ITC notice for multiple years permissible.
The Delhi High Court held that notices sent to a GST registrant’s registered email constitute valid service, rejecting claims that personal hearing notices were not received. Proper email communication fulfills natural justice requirements.
Bombay High Court held that once appellate authorities delete a penalty under Section 271(1)(c), no substantial question of law arises. Revenue’s appeal was dismissed.
The Supreme Court held that land acquisition and sale agreements do not constitute taxable “real estate services,” dismissing the Revenue’s appeal for service tax demand.
Delhi High Court held that tax authorities cannot replace projected business valuations with actual results when assessing transfer pricing, emphasizing commercial prudence principle in asset transfers.
SC confirmed enforcement of an unregistered 2000 sale agreement, directing execution of sale deed after payment of dues with 16% interest and ₹5 crore compensation to ensure fairness.
