The Jharkhand High Court has ruled in favor of R.K. Transport & Constructions Ltd., directing GST authorities to act against a vendor who collected GST but failed to deposit it, leading to ITC denial for the petitioner.
The Kerala High Court ruled that GST rectification power under Section 161 isn’t limited to taxpayer requests. Officers can initiate rectification suo motu for errors apparent on record, even if the taxpayer’s formal application is delayed.
The Calcutta High Court set aside orders against Kamdhenu Udyog P Ltd., ruling that a technical error in ITC reversal forms should not override substantive compliance. The company had voluntarily reversed wrongly availed Input Tax Credit.
The Allahabad High Court ruled that GST demands cannot exceed the show-cause notice, quashing a demand against Vrinda Automation for violating Section 75(7) of the GST Act.
Allahabad High Court rules GST payer not obligated to monitor portal for notices after registration cancellation, citing natural justice violation.
Allahabad High Court quashes GST notice issued to deceased proprietor, ruling that legal representatives must receive show cause notice for tax determination.
ITAT Nagpur dismissed the Income Tax Department’s appeal against a civil contractor for AY 2011-12, citing ‘cryptic and nebulous’ grounds and a tax effect below ₹60 lakhs.
Calcutta High Court upholds reopening of assessment for a company receiving cash credit from a shell entity providing bogus LTCG/STCG, citing valid reasons and assessee’s failure to explain the transaction.
Mumbai ITAT declares hardship compensation received by flat owners during re-development as a non-taxable capital receipt, citing judicial consistency.
ITAT Bangalore rules that 80G approval hinges on genuine charitable activities, not solely on fee surpluses or accumulated funds. The ruling clarifies the scope of CIT(E)’s inquiry for 80G applications.
