HC directs CBIC to either open the portal or accept TRAN-1 manually

Applicant/PetitionerSunny Motors
RespondentCentral Board of Indirect Taxes and Customs (CBIC)
Order Date16-Sep-2021
Order Number W.P.(C) No. 9348 of 2020
Honorable CourtOrissa High Court

Order by GST Revisional authority in absence of records is misuse of the power: HC

Applicant/PetitionerNorth End Food Marketing Pvt. Ltd.
RespondentState of U P
Order Date31-Aug-2021
Order Number Writ tax no. 309 of 2021
Honorable CourtAllahabad High Court

Order based on incomplete and internet-based knowledge not sustainable: Tripura HC

Applicant/PetitionerOPC Assets Solutions Pvt Ltd
RespondentState of Tripura
Order Date31-Aug-2021
Order Number WP (C) No. 399/2021
Honorable CourtTripura High Court

Delay in Income Tax Refund: Karnataka HC allows an additional 3% interest to Wipro

Applicant/Petitioner Wipro Limited
RespondentJoint Commissioner of Income Tax, Bangalore
Order Date25-Aug-2021
Order Number Writ Petition No. 20040/2019 (T-IT)
Honorable CourtKarnataka High Court

Orissa High Court stays reassessment proceedings for violation of section 148A

Applicant/PetitionerCharana Panda (HUF)
Order Date24-Aug-2021
Order Number W.P.(C) No. 23176 of 2021
Honorable CourtOrissa High Court

No tax evasion will be considered if the IGST dues are discharged fully

Applicant/PetitionerNE Equipment Solutions Pvt. Ltd.
RespondentState of Tripura and others
Order Date24-Aug-2021
Order Number WP(C) No. 577/2021
Honorable CourtTripura High Court

Reassessment not as per section 148A: Any action taken post the amendment would abide by the new amended procedure

Applicant/PetitionerTarun Goel
RespondentITO, Delhi
Order Date24-Aug-2021
Order Number W.P.(C) 8806/2021
Honorable CourtDelhi High Court

ITC fraud: Gauhati HC rejects bail application of accused

Applicant/PetitionerAmit Kumar
RespondentUnion of India
Order Date23-Aug-2021
Order Number Bail Appln./1714/2021
Honorable CourtGauhati High Court

Unexplained investment: Mere statutory approvals can not sanctify the transaction

Applicant/PetitionerVishwatej Developers Private Limited
Order Date23-Aug-2021
Order Number W.A. No. 1791 of 2021
Honorable CourtMadras High Court

Income Tax: Gauhati High Court stays Section 263 order

Applicant/Petitioner Karan Jain
RespondentThe Union Of India And 3 Ors
Order Date19-Aug-2021
Order Number WP(C)/3999/2021
Honorable CourtGauhati High Court

HC gives relief to SpiceJet to pay tax dues in installments

Applicant/PetitionerSpicejet Limited
RespondentExcise and Taxation Officer cum Proper Officer
Order Date17-Aug-2021
Order Number CWP-14892-2021 (O&M)
Honorable CourtPunjab and Haryana High Court

HC rejects anticipatory bail plea in case of fake input tax credit

Applicant/PetitionerHema Garg and another
RespondentState of Haryana and another
Order Date12-Aug-2021
Order Number CRM-M-30676-2021 (O&M)
Honorable CourtPunjab and Haryana High Court

Notice not to be issued in the name of a person who ceases to exist

Applicant/PetitionerAlok Knit Exports Limited
Order Date10-Aug-2021
Order Number Writ Petition No. 2742 Of 2019
Honorable CourtBombay High Court

GST evasion of Rs 22.77 crore: Gauhati HC rejects bail

Applicant/PetitionerSubash Kumar Singh
RespondentState of Assam and Anr.
Order Date06-Aug-2021
Order Number Bail Appln./1631/2021
Honorable CourtGauhati High Court

Uttarakhand HC quashes ITC reversal letter issued by GST dept

Applicant/PetitionerNarula Menthol
RespondentUOI & Ors.
Order Date06-Aug-2021
Order Number WPMS No. 1476 of 2021
Honorable CourtUttarakhand High Court

Provisional attachment of Bank a/c not to have effect after one-year expiry

Applicant/PetitionerImplement Impex Private Limited
RespondentState of Maharashtra
Order Date04-Aug-2021
Order Number Writ Petition No. 3710 of 2021
Honorable CourtBombay High Court

Madras HC quashes order challenging the E-Proceeding facility introduced by the ITD

Applicant/PetitionerDeputy Commissioner of Income Tax
RespondentSalem Sree Ramavilas Chit Company Private Limited
Order Date04-Aug-2021
Order Number Writ Appeal No.1872 of 2021 & CMP. No. 11916 of 2021
Honorable CourtMadras High Court

Violation of CGST Rule 138: No relief to petitioner by Allahabad HC

Applicant/PetitionerRanchi Carrying Corporation
RespondentAdditional Commissioner Grade-2 And 2 Others
Order Date02-Aug-2021
Order Number Writ Tax No. 403 of 2021
Honorable CourtAllahabad High Court

Cash payment for fish products falls within Rule 6DD and cannot be disallowed u/s 40A

Applicant/PetitionerCommissioner of Income Tax, Chennai
RespondentM/s. Ayshwarya Sea Food Pvt. Ltd.
Order Date02-Aug-2021
Order Number T.C.A. No. 438 of 2010
Honorable CourtMadras High Court

Public Road to be treated as Building for Depreciation under Income Tax

RespondentL & T Transportation Infrastructure Ltd.
Order Date20-Jul-2021
Order Number T.C.A. No. 566 of 2016
Honorable CourtMadras High Court

Intentionally avoiding ‘mandate in law’ is not entitled to any protection by law

Applicant/PetitionerDirectorate General of GST Intelligence
RespondentPankaj Agarwal
Order Date09-Jul-2021
Order Number Cont. Case (Civil) No. 665 of 2019
Honorable CourtJharkhand High Court

Charitable Trust providing educational services cannot be denied for exemption u/s 10 for other activities

Applicant/PetitionerDirector of Income Tax Exemptions
RespondentM/s. Shanmuga Arts
Order Date02-Jul-2021
Order Number Appeal No. 1059 of 2014
Honorable CourtMadras High Court

Cairn India Limited vs Unknown

Order Date06-Jun-2021
Honorable CourtBombay High Court

Rejection of objections can be decided during re-assessment proceedings and not in writ: Madras HC

Applicant/PetitionerDeputy Commissioner of Income Tax
RespondentDaimler India Commercial Vehicles Private Ltd.
Order Date15-Mar-2021
Order Number Writ Appeal No.1616 of 2018
Honorable CourtMadras High Court

Allahabad High Court directed department to restore petitioner registration on GST portal

Applicant/PetitionerVidyut Majdoor Kalyan Samiti
RespondentState of U.P
Order Date18-Jan-2021
Order Number Writ Tax No. 638 of 2020
Honorable CourtAllahabad High Court

ITC cannot be reversed due to non-payment of tax by the selling dealer: HC

Applicant/PetitionerVinayaga Agencies
RespondentAssistant Commissioner (CT)
Order Date29-Jan-2013
Order Number W.P. No. 2036 to 2038 of 2013
Honorable CourtMadras High Court

SCN in FORM GST REG-17 must be issued before GST cancellation order

Applicant/PetitionerSyed Jafar Abbas
RespondentCommercial Tax Officer
Order Date01-Jan-1970
Order Number 14423 Of 2020 (R/Special Civil Application No.)
Honorable CourtGujarat High Court