AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Madras High Court has upheld a late fee demand resulting from delayed GST return filings while allowing taxpayers the opportunity to appeal under Section 107. This ruling underscores compliance timelines.
The Patna High Court dismissed a writ petition challenging a GST demand after the petitioner provided an undertaking, imposing costs of ₹25,000 for failure to justify excess ITC claims.
The ITAT affirmed Coca Cola's claim for Rs. 600 Cr deductions, rejecting the Revenue's argument that a pending appeal provides grounds to maintain additions.
The Rajasthan High Court upheld a bank attachment for an unchallenged GST demand, rejecting claims of ignorance on the taxpayer's part.
The Rajasthan High Court condoned a delay in filing GST appeals, attributing it to a lack of effective knowledge of the orders displayed in the portal.
The Calcutta High Court overturned GST assessment and appellate orders when it found that notices were uploaded in the wrong portal tab, inhibiting fair participation.
The Andhra Pradesh High Court invalidated unsigned GST DRC-07 assessment orders, deeming the defect incurable and allowing for remittance with a tax deposit.
The Karnataka High Court dismissed a writ petition as infructuous after the tax department revived the petitioner's GST registration on the day of the hearing.
The Karnataka High Court has permitted the withdrawal of a petition challenging GST penalties, identifying the statutory alternative as sufficient and precluding the necessity for extraordinary judicial intervention.
The Calcutta High Court refused to intervene in a motor vehicle tax refund rejection, directing the petitioner to utilize the statutory appeal process available under the West Bengal Motor Vehicles Tax Act.
The ITAT has directed further verification on tax assessment additions made concerning mutual fund investments by brothers, emphasizing the need for thorough investigation of joint ownership.
The ITAT has partially allowed an appeal concerning the interest charged on an unsecured loan from an unrelated party, ruling that an interest rate of 18% is not unreasonable.
The Madras High Court ruled that distribution of goods by a society to its members at no profit does not attract sales tax. The judgment impacts non-profit organizations operating in similar contexts.