The Madras High Court quashed an order levying 1% GST on a corporate guarantee furnished to a related party, ruling that the assessing officer failed to consider two relevant CBIC Circulars. The court ...

ITAT found authorities erred by upholding CPC's denial of exemption solely because assessee filed ITR-7 instead of ITR-5. Ruling emphasizes that denying a just claim over procedural non-compliance ...

ITAT Delhi deleted a ₹45.69 lakh disallowance made by CPC under Section 43B for unpaid GST/Service Tax. Tribunal held disallowance was invalid because assessee had not claimed taxes as an expenditure ...

Where the Commissioner of Customs issued a Public Notice directing Container Freight Stations (CFSs) not to collect GST on auction sales of uncleared cargo under Section 48 of the Customs Act, 1962, ...

Refund of Special Additional Duty (SAD) could not be denied merely because commercial invoices did not carry the endorsement required under Notification No. 102/2007-Customs, when all other ...

Andhra Pradesh High Court set aside a GST cancellation order, ruling that retrospective cancellation date was invalid as show ...

Delhi High Court permitted petitioners to seek anticipatory bail under Cr.P.C. Section 438 for CGST offences, citing the Supreme Court's clarification in the Radhika Agarwal case. The interim ...

Court directed a fresh assessment, holding that flavoured milk is correctly classified as milk with added sugar (Entry 0402). This classification takes precedence over general beverage entry, ensuring ...

Supreme Court ruled that High Court erred by dismissing Revenue's appeal based only on old precedent without examining current facts. Judgment emphasizes that new AUDA tests must be applied to ...

Karnataka High Court held that a reassessment notice issued on 7 May 2024 for AY 2017–18 was beyond six-year limitation period under Section 149 of Income Tax Act and therefore ...

ITAT Chennai set aside the rejection of an 80G registration application, holding that the prescribed timelines are directory, not mandatory. The Tribunal directed the CIT(E) to process the delayed ...

CBDT deadline could be treated as filed under the new clause (iv)(B) of Section 80G(5), introduced by the Finance Act, 2024. The matter was remanded to CIT(E) for ...