Category: Case Law
Gujarat HC rules that GST refunds filed under “Any Other” cannot be rejected when the GST portal prevents correct filing, affirming that technical lacunae cannot defeat substantive refund rights.
Karnataka High Court holds that business support services to overseas group entities are exports, not intermediary services, and allows GST ITC refund with interest.
Delhi High Court rules that 20% pre-deposit is not mandatory for stay of disputed tax demand under Section 220(6) of the Income Tax Act. Latest case: Clearmedi Healthcare Pvt …
Punjab & Haryana High Court rules that enhanced gratuity under the 2018 amendment must be paid without delay, rejecting finance department approvals as a precondition.
The Chhattisgarh High Court upheld reduction of EPF damages to 25 percent in a delayed contribution case. Understand the ruling, legal gaps, and key compliance lessons.
SC permits NFRA disciplinary actions against auditors but pauses final orders in cases where audit quality review is pending.
Delhi High Court upholds GST on autorickshaw rides booked through ride-sharing apps like Uber and Ola, dismissing claims of discrimination and unreasonable classification.