Indian courts issue rulings on diverse tax and customs disputes

Various Indian judicial bodies have issued rulings regarding tax, customs, and revenue disputes.

The Calcutta High Court addressed a petition involving DRI summons under the Customs Act, where petitioners alleged illegal detention and sought an investigation into coerced affidavits. The court examined whether the matter fell under the residuary roster or the specific Revenue and Tax Law group.

In Kerala, the High Court upheld a GST recovery against Satwa Solutions, noting the company failed to challenge the notice at the appropriate stage despite having access to the portal.

The Income Tax Appellate Tribunal (ITAT) in Kolkata issued several rulings: quashing a transfer pricing assessment for Softel Overseas Pvt. Ltd. due to the statutory omission of Section 92BA(i), and nullifying a reassessment for Girik Estate Pvt. Ltd. because the presiding officer lacked pecuniary jurisdiction.

Additionally, the ITAT Ahmedabad ruled that infrastructure developer Vijay M. Mistry Cons. Private Limited is eligible for Section 80-IA deductions, distinguishing its substantive development responsibilities from those of a mere works contractor.