The Hon’ble Madras High Court in the case of Clear Secured Service Private Limited held that the Revenue Department cannot confirm a tax proposal denying ITC solely on the ground that the supplier was subsequently declared non-existent
The Hon’ble Uttarakhand High Court in the case of Poddar Ispat Pvt. Ltd. held that passing an adjudication order on the same day as filing of reply, without intimating or affording a meaningful personal hearing, violates the principles of natural justice under Section 75(4) of the Act, and such hearing is a mere “eyewash.”
The Hon’ble Andhra Pradesh High Court in the case of Sona Enterprises held that mere deposit of cash into the electronic cash ledger of a taxpayer does not amount to payment of GST
The Hon’ble Bombay High Court in the case of Tata Sons Private Ltd. held that settlement of a foreign arbitral award and withdrawal/suspension of enforcement proceedings by the award-holder pursuant to such settlement does not amount to a “supply”
Pune-based manufacturer of diesel and natural gas engines Cummins India Ltd on Thursday (July 9) informed exchanges that the Income Tax Department has filed appeals before the Bombay High Court against an Income Tax Appellate Tribunal (ITAT) order that had granted relief to the company in respect of adjustments amounting to ₹210.77 crore.
The Hon’ble Bombay High Court in the case of D P Jain & Co. Infrastructure Private Limited held that executing a corporate guarantee by a holding company in favour of its subsidiary, without any consideration, is not a “supply” or “supply of service” taxable under Section 9 of the CGST Act, 2017.
The Hon’ble Telangana High Court in the case of Bharat Kumar Agarwal held that where a composite Order-in-Original and Form GST DRC-07 is issued jointly against a company and its Managing Director, thereby depriving the unregistered Managing Director of the statutory right to appeal
Gujarat High Court dismissed a petition by an income tax informant seeking a higher reward after his inputs helped the department detect tax evasion by the Ahmedabad-based Sheladiya Group and recover Rs 8.12 crore.
The Hon’ble Karnataka High Court in The Commissioner of Central Tax & Ors. v. Sadguru Infratech Pvt. Ltd., set aside the Single Judge’s order to the extent it issued blanket directions to the Revenue to waive penalty, interest, or the limitation for filing returns/revised returns
The Hon’ble Gauhati High Court in the case of Nijumoni Gogoi set aside the order passed by the Proper Officer cancelling the GST registration of the Assessee on the ground that the impugned order was a non-speaking..
