No Incriminating Material Was Found During Search: Delhi High Court Quashes S. 153A Proceedings

The Delhi High Court has held that the assessment for the assessment year 2011–12 was finalized on January 20, 2012, and no notice under Section 143(2) of the Income Tax Act was issued. As such, no assessment was pending on the date of the search action, i.e., October 29, 2013.

SCN Lacked Time Or Date For Personal Hearing: Delhi High Court Directs Restoration Of GST Registration

The Delhi High Court has directed the restoration of GST registration as no opportunity for a hearing was accorded to the petitioner or assessee.

ITC Reversal During Late Night Search Involuntarily: Delhi High Court Directs Dept. To Reverse ITC In Assessee's ECL

Case Title: Santosh Kumar Gupta Prop. Mahan Polymers Versus Commissioner, Delhi Goods And Services Tax Act & Ors.

The Delhi High Court has directed the department to reverse the input tax credit (ITC) amounting to Rs. 22,14,226 in the petitioner's electronic credit ledger (ECL).

Assessee Coerced To Deposit GST During Search: Delhi High Court Orders Refund

The Delhi High Court has directed the department to refund the amount deposited by the petitioner by making a payment of Rs. 23,70,000 in cash along with interest at a rate of 6% per annum.

Delhi High Court Allows Exemptions Claim Of Amazon On Echo Show 5, Echo Dot 4th Generation Under Customs Notification

Case Title: AMAZON WHOLESALE INDIA PRIVATE LIMITED Versus CUSTOMS AUTHORITY OF ADVANCE RULING, NEW DELHI & ANR.

The Delhi High Court has held that Echo Show 5, Echo Dot 4th Generation, and Echo Dot 4th Generation with Clock are eligible to claim exemptions in accordance with SI. No. 20 of the Notification dated June 30, 2017.

GST Officers Should Not Pressurise Taxpayers To Pay Tax Not Following Procedure: Delhi High Court

The Delhi High Court has held that it is impermissible for the officers to pressurize the taxpayers to pay tax without following the requisite procedure, notwithstanding that it may be apparent that such tax is due and payable.

Delhi High Court Quashes Final Assessment Order Passed By AO Without Waiting For DRP's Directions Mandated U/s 144C

Case Title: Pepsico India Holdings Private Limited Versus Assessment Unit Income Tax Department National Faceless Assessment Centre

The Delhi High Court has set aside the final assessment order and the consequent notices and computations that were passed without waiting for the directions issued by the Dispute Resolution Panel (DRP) as per the mandate of Section 144C of the Income Tax Act.

Delhi High Court Directs GST Dept. To Pay GST ITC To IOCL

Case Title: IOCL Versus Commissioner Of Central Goods And Services Tax & Ors.

The Delhi High Court has allowed the refund of accumulated Input Tax Credit (ITC) due to the inverted duty structure to Indian Oil Corporation Limited (IOCL).

Roving Inquiry As Per Order Of Special Judge (PC Act) By GST Dept. Delhi High Court Quashes Order

Case Title: Bhagat Ram Om Prakash Agro Private Limited Versus The Commissioner Central Tax Gst Delhi- East

The Delhi High Court has quashed the special judge's directions for conducting a roving inquiry by the GST department in the absence of any statutory provisions.

VAT Applicable On Sale Of Repossessed Vehicles: Delhi High Court

Case Title: Indusind Bank Limited Versus Department Of Trade & Taxes, Government Of NCT Of Delhi

The Delhi High Court has held that the sale of repossessed vehicles is subject to the charge of value-added tax (VAT).

Delhi High Court Quashes Income Tax Notice Issued Prior To Date Of Approval Of Resolution Plan

The Delhi High Court has quashed the income tax notices and orders issued prior to the date of approval of the resolution plan.

Bombay High Court

Tea Stored In Warehouse Is An Agricultural Produce, Not Exigible To Service Tax: Bombay High Court

The Bombay High Court has issued a writ of certiorari against the Appellate Authority of Advance Ruling (AAAR) and held that “tea” stored in warehouses is agricultural produce and is not eligible for service tax.

Bombay High Court Directs Dept. To Permit Amend In GSTR-1, Either Online Or Manual

Case Title: Star Engineers (I) Pvt. Ltd. Versus Union of India

The Bombay High Court has directed the department to permit the petitioner or assessee to amend or rectify Form GSTR-1 for the period July 2021, November 2021, and January 2022, either online or manually.

Patna High Court

Patna High Court Grants Relief to Cooperative Society, Rules Solid Waste Management Activity Exempt from BGST

In a recent legal development, the Patna High Court has ruled in favor of a Cooperative Society registered under the Bihar Goods and Services Tax Act, 2017 (BGST Act), stating that the Solid Waste Management Activity undertaken by the petitioner is exempt from BGST. The court quashed assessment orders and demand notices against the Cooperative Society, emphasizing that there is no supply of goods involved in the solid waste management disposal work awarded to the petitioner.

Jharkhand High Court

No Illegality In Initiation Of Reassessment Proceedings After 10 Years Post-Search Under New Regime: Jharkhand High Court

The Jharkhand High Court had held that A.O. was justified in reopening the assessment for A.Y. 13–14 for 10 years as they had rightly taken previous sanction from the competent authority.

Calcutta High Court

'Input Tax Credit' Becomes Vested Right Only If The Conditions Are Fulfilled: Calcutta High Court

Case Title: BBA Infrastructure Limited Versus Senior Joint Commissioner Of State Tax And Others

The Calcutta High Court has held that the input tax credit (ITC) under Section 16(1) of the GST Act becomes a vested right only if the conditions to take it are fulfilled.

ITAT

ITAT Deletes Penalty For Default In Not Deducting TDS On Foreign Remittances

The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty levied for default in not deducting TDS on foreign remittances.

Addition For Deemed Dividend Made Can Be Done In Hands Of Shareholder Only: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that addition for a deemed dividend made under Section 2(22)(e) of the Income Act can be done in the hands of the shareholder only.

Section 54 Deduction Can't Be Disallowed Merely For Not Depositing LTCG In Capital Gain Account Scheme: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that deduction under Section 54 of the Income Tax Act cannot be disallowed merely for not depositing long-term capital gain (LTCG) that was not deposited in the capital gain account scheme.

CESTAT

CESTAT Affirms Seizure Of Unaccounted Gutka Stored In Godowns Without Any Documentation And Declaration

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has affirmed the seizure of unaccounted gutka and stock of raw material stored in these godowns without any documentation or declaration.