![Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 8]](https://www.taxscan.in/wp-content/uploads/2024/12/Annual-Digest-2024-Supreme-Court-and-High-Court-Cases-on-Taxation-Kerala-Tax-on-Luxuries-Act-income-tax-The-Supreme-Court-of-India-A-Single-Bench-of-Justice-Dinesh-Kumar-Singh-Taxscan.jpg "Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 8]")
Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 8]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at...
![Excess GST ITC Claim on Account of Non-Reconciliation of Information: Madras HC demands 25% Pre-deposit for Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Excess-GST-ITC-Claim-GST-ITC-Non-Reconciliation-of-Information-Excess-GST-ITC-Claim-on-Account-Madras-HC-Madras-High-Court-Goods-and-Services-Tax-Taxscan.jpg "Excess GST ITC Claim on Account of Non-Reconciliation of Information: Madras HC demands 25% Pre-deposit for Hearing [Read Order]")
Article 226 not Applicable for Resolving Private Disputes Over Released Goods by Customs Dept: Madras HC [Read Order]
Article 226 of the Constitution of India is not applicable for resolving the private disputes over the released goods by the customs department, ruled the Madurai bench of Madras High Court. The...
![Article 226 not Applicable for Resolving Private Disputes Over Released Goods by Customs Dept: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Resolving-Private-Disputes-Customs-Dept-Madras-HC-Madras-High-Court-Constitution-of-India-Madurai-bench-of-Madras-High-Court-court-High-Court-civil-remedies-for-resolution-Taxscan.jpg "Article 226 not Applicable for Resolving Private Disputes Over Released Goods by Customs Dept: Madras HC [Read Order]")
ITC Blocking Lapses After One Year: Madras HC dismisses Writ Petition as Infructuous [Read Order]
In a recent ruling, the Madras High Court dismissed a writ petition as infructuous as the relief sought by the petitioner was no longer valid and held that according to Rule 86A(3) of the CGST Rules,...
Delay in Assessment over DRP Order in Time–Barred Income Tax matter is Null and Void: ITAT Grants Relief to Hyundai Rotem [Read Order]
The Income Tax Appellate Tribunal (ITAT) at Delhi recently granted relief to Hyundai Rotem, declaring that a delay in assessment following the dispatch of the Dispute Resolution Panel (DRP) order...
![Delay in Assessment over DRP Order in Time–Barred Income Tax matter is Null and Void: ITAT Grants Relief to Hyundai Rotem [Read Order]](https://images.taxscan.in/h-upload/2025/06/03/500x300_2041108-delay-in-assessment-over-drp-order-income-tax-income-tax-matter-drp-order-in-timebarred-income-tax-matter-itat-grants-relief-to-hyundai-rotem-itat-income-tax-appellate-tribunal-taxscan.webp "Delay in Assessment over DRP Order in Time–Barred Income Tax matter is Null and Void: ITAT Grants Relief to Hyundai Rotem [Read Order]")
Clear Violation of Principles of Natural Justice: Madras HC remands GST ITC Discrepancy for reconsideration on Rs. 1.4 Cr Pre-Deposit Condition [Read Order]
In a recent ruling, the Madras High Court remanded the case concerning a GST ITC discrepancy for reconsideration, imposing a pre-deposit condition of Rs. 1.4 crore as there was a clear violation of...
![Clear Violation of Principles of Natural Justice: Madras HC remands GST ITC Discrepancy for reconsideration on Rs. 1.4 Cr Pre-Deposit Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Clear-Violation-of-Principles-Madras-HC-GST-ITC-GST-ITC-Discrepancy-Pre-Deposit-Condition-Clear-Violation-of-Principles-of-Natural-Justice-HC-Madras-High-Court-principles-of-natural-justice-TAXSCAN.jpg "Clear Violation of Principles of Natural Justice: Madras HC remands GST ITC Discrepancy for reconsideration on Rs. 1.4 Cr Pre-Deposit Condition [Read Order]")
AO cannot Drop Proceedings u/s 74 of CGST Act Citing Delay In Response to SCN: Kerala HC Restores Matter [Read Order]
In a significant case, the High Court Of Kerala held that the Assessing Officer (AO) cannot drop proceedings under section 74 of Central Goods and Service Tax (CGST) Act, 2017 citing delay in...
![Failure to File GST Appeal due to Illness of Assesee: Calcutta HC Quashes Attachment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Calcutta-HC-GST-Appeal-Calcutta-HC-Quashes-Attachment-Order-GST-Appeal-due-Calcutta-High-Court-Goods-and-Service-Tax-taxscan.jpg "Failure to File GST Appeal due to Illness of Assesee: Calcutta HC Quashes Attachment Order [Read Order]")
Delhi HC Rules Petitioner Ineligible for Gold Bar Release Over Non-Response to Timely SCN u/s 110(2) of Customs Act [Read Order]
The Delhi High Court ruled that the petitioner is ineligible for the release of the gold bar due to their failure to respond to a timely Show Cause Notice (SCN) issued under Section 110(2) of the...
![Delhi HC Rules Petitioner Ineligible for Gold Bar Release Over Non-Response to Timely SCN u/s 110(2) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/SCN-Customs-Act-Delhi-HC-Delhi-High-Court-Section-1102-of-the-Customs-Act-Petitioner-Delhi-HC-Rules-Taxscan.jpg "Delhi HC Rules Petitioner Ineligible for Gold Bar Release Over Non-Response to Timely SCN u/s 110(2) of Customs Act [Read Order]")