ITAT Rajkot partly allowed appeal, directing that 90% of cash deposited during demonetisation be accepted as explained, with only 10% taxable under normal income tax.
The High Court ordered release of gold bangles and iPhones seized at the airport, recognizing them as bonafide wedding gifts. The petitioner must pay a redemption fine, with warehousing charges waived.
Court ruled that any person paying tax to a registered entity can claim GST refund under Section 54, remanding petitioner’s rejected claim for fresh consideration.
High Court allowed provisional release of 233 multifunctional devices subject to enhanced duty payment, 10% bank guarantee, and maintenance of detailed sales records.
The court ruled that the petitioner cannot challenge a GST refund rejection via writ, as a statutory appeal exists. The order upheld the authority’s jurisdiction in processing refunds.
The Delhi High Court upheld the dismissal of a writ petition seeking Form 26A certificates, citing delay and laches as the petitioner approached nearly ten years after the License Agreement expired.
The Court held that proceedings on the GST show cause notice may continue but cannot be enforced pending the challenge to the amendment making pre-consultation discretionary.
HC refused to entertain challenge to customs penalty after finding concealment of facts and noting availability of alternate remedies. It upheld investigation’s findings on misdeclaration and imposed exemplary costs.
Delhi High Court partially upholds CESTAT ruling against a Customs House Agent involved in alleged duty drawback fraud, emphasizing proportional penalties and due diligence responsibilities.
Kerala High Court directs reconsideration of input tax credit denial, emphasizing that a cost accountant’s affidavit during personal hearing must be considered.
