The Rajasthan High Court dismisses a writ petition by a tenant, upholding an eviction order based on a landlord’s bona fide need for the property.
Supreme Court rejects a plea to allow electronic service of police notices under BNSS, reaffirming that personal service is mandatory to protect individual liberty.
Andhra Pradesh High Court allows Mahavir Auto Diagnostics to avail transitional credit, ruling against the rejection of their Tran-3 Form due to a technical glitch.
Delhi High Court’s landmark ruling on taxation of Category III Alternative Investment Funds, impacting India’s hedge funds with clarity on CBDT Circular 13/2014.
Gujarat High Court dismisses Nitrex Chemicals’ petition for compensation cess refund on exports, affirming the two-year limitation period under Section 54 of the GST Act.
Karnataka High Court sets aside GST refund rejection for Nokia Solutions, highlighting procedural errors, disproving intermediary service claim, and citing multiple judicial precedents.
Gujarat High Court rules against denying ITC refund for inverted duty structure based on application filing date. Circulars cannot retrospectively override statutory rights or create artificial classes.
Himachal Pradesh High Court orders immediate refund of GST recovered prematurely, violating Section 78 of CGST Act. Court upholds taxpayer’s right to appeal, directing rectification of administrative error with interest.
Delhi ITAT sets aside a Section 263 revision after ruling the underlying reassessment order was void from the start. Reassessment initiated during active regular assessment period is invalid.
Mumbai ITAT rules potential foreign expenditure is not grounds to deny Section 12AB trust registration, emphasizing genuine objectives over speculative future income use.
