Category: Case Law
Gujarat High Court quashes GST RFD-03 deficiency memo, holds refund of interest paid under protest on non-taxable GIDC leasehold assignment must be processed under Section 54.
Gujarat High Court clarifies GST law on ITC transfer during amalgamation and rejects partial transfer with refund claims in Alstom Transport India case.
Delhi High Court rules that employees cannot be denied TDS credit due to Kingfisher Airline/employer’s failure to deposit tax; orders refund with interest.
Delhi High Court upholds ICAI’s decision to remove a chartered accountant for audit failures, non-disclosure of liabilities and asset manipulation.
Supreme Court seeks replies from Haryana govt, Mahira Buildwell, RERA and banks over alleged affordable housing fraud in Gurgaon.
Madras High Court rules that directors are not personally liable for GST dues during liquidation unless Section 89 conditions are strictly met.
Kerala High Court rules that GST authorities must issue SVLDRS discharge certificate once payment is made, affirming finality of legacy tax settlement.
Calcutta HC quashes GST demand raised beyond the SCN, holding that Section 75(7) bars confirmation of tax on new grounds and portal-based data must be disclosed.
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.
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 …