Delhi High Court

Refund Application Could Not Be Uploaded Due To Technical Glitches, Refund Can't Be Denied: Delhi High Court

The Delhi High Court has held that the refund application was filed twice on the GST portal but could not be uploaded due to technical glitches.

Delhi High Court Upholds Constitutional Validity Of Section 115BBE Of Income Tax Act

The Delhi High Court has upheld the constitutional validity of Section 115BBE of the Income Tax Act.

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court

The Delhi High Court has held that the order cancelling the petitioner's GST registration was passed in violation of the principles of natural justice and is, thus, liable to be set aside.

Madras High Court

Cognizant Technology Rs. 19,000 Crore Buyback Dividend Distribution Tax Controversy: Madras High Court Stays Rs.9403.09 Crores Demand

The Madras High Court has stayed the tax demand of Rs. 9403.09 crore in the case of Cognizant Technology's Rs. 19,000 crore buyback dividend distribution tax controversy.

Empty Liquor Bottles Can't Be Included In Scrap, TCS Not Applicable: Madras High Court

The Madras High Court has held that empty liquor bottles cannot be included in scrap, and TCS is not applicable.

Allahabad High Court

Once Initiation Of Proceedings Itself Is Bad, Consequential Proceedings Automatically Fails: Allahabad HC

Case Title: M/S Wave Distilleries Breweries Ltd v. State Of U.P. And 2 Others

The Allahabad High Court has held that once the initiation of proceedings is bad in law, all consequential proceedings shall fail.

Revenue Cannot Beat Around The Bush, Keep Changing Goal Post At Each Stage: Allahabad High Court Quashes Detention Order

Case Title: Jitendra Kumar v. State of U.P. and Another

The Allahabad High Court has held that stand taken by revenue in the detention order cannot be changed in the subsequent show cause notice in proceedings arising out of same detention of goods.

Karnataka High Court

Appellant Not Required To Deposit 10% Of Entire Disputed Amount Including Penalty, Fine, Interest: Karnataka High Court

Case Title: M/S Tejas Arecanut Traders Versus Joint Commissioner Of Commercial Taxes

The Karnataka High Court has set aside the order passed by the Appellate Authority to deposit 10% of the entire amount in dispute, which included tax, interest, a fine, a fee, and a penalty.

Patna High Court

Patna High Court Grants Stay To Trimurti Private Limited On GST Demand Amid Tribunal Constitution Delay

In a recent ruling, the Patna High Court, while adjudicating a writ petition filed under Article 226 of the Constitution of India, has granted relief to Trimurti Private Limited by issuing a conditional stay on the GST demand. The petitioner sought various reliefs, primarily aiming to avail the statutory remedy of appeal against an impugned order under Section 112 of the Bihar Goods and Services Tax Act (BGST Act).

Bihar Entry Tax Act | Adjustment Of Entry Tax Paid On Damaged Cement Against VAT Liability Not Admissible: Patna High Court

In affirming the directive of the Commercial Tax Tribunal, the Patna High Court ruled that the adjustment of entry tax paid on damaged cement is not permissible under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use, or Sale therein Act, 1993. The court reiterated and upheld the tribunal's decision, reinforcing that the provisions of the aforementioned act do not allow for the adjustment of entry tax in the case of damaged cement.

Bihar VAT Act | Penalty Imposable U/S 56(4)(B) On Account Of Clerical Mistake In Mentioning Of Invoice Number In Suvidha Form: Patna High Court

Patna High Court has ruled that penalty is imposable under section 56(4)(b) of the Bihar Value Added Tax Act, 2005 (Bihar VAT Act) on account of clerical mistake in mentioning of invoice number in SUVIDHA Form.

Full Pre-Deposit Payment Not To Be Done From Electronic Cash Ledger For Appeals Under Amnesty Scheme: Patna High Court

In a notable decision, the Patna High Court has ruled that the Revenue Department lacks the authority to mandate the Appellant to make a complete pre-deposit when filing an appeal under the Amnesty Scheme using the Electronic Cash Ledger.

Patna High Court Overturns GST Appeal Dismissal Citing Conditions in Notification No. 53 of 2023-Central Tax

In a recent ruling, the Patna High Court overturned the dismissal of a GST appeal and reinstated the appeal, contingent upon meeting specified conditions outlined in Notification No. 53 of 2023-Central Tax.

ITAT

Non-Mentioning Of DIN On Body Of Assessment Order Is Non-Est: ITAT

Case Title: M/s SPS Structures Ltd. Versus The DCIT

The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) has held that the non-mentioning of the Director Identification Number (DIN) on the body of the assessment order is non-est.

Sponsorship Amount Made By IOCL To Global Cricket Corporation Is Not Royalty: ITAT

Case Title: M/s. Indian Oil Corporation Ltd. Versus DCIT

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the sponsorship amount made by Indian Oil Corporation Limited (IOCL) to Global Cricket Corporation (GCC) is not royalty.

ITAT Deletes S. 68 Addition Towards Cash Receipts Subsequently Converted Into Sale Of Jewellery

The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition under Section 68 of the Income Tax Act towards cash receipts, which were subsequently converted into the sale of jewellery.