The Bombay High Court set aside denial of Golden Cryo Pvt. Ltd. Rs 23.67 crore GST refund, criticising officials for undue haste and procedural violations, holding such actions contrary to law and rule of law in refund adjudication process.
The Patna High Court held tax assessment against a deceased person invalid, annulling the demand. It directed the Commercial Taxes Officer to initiate fresh proceedings against the legal heir in accordance with law, ensuring compliance with proper legal procedure.
The Supreme Court of India ruled that Hamdard (Wakf) Laboratories’ “Rooh Afza” qualifies as a fruit drink under the Uttar Pradesh Value Added Tax Act, 2008, attracting 4% VAT instead of 12.5%, citing consistent concessional classification across multiple States.
