Patna HC restores GST appeal under BGST Act with conditions for payment, following a dismissed appeal due to delayed filing.
Madras HC revokes GST registration cancellation for Creatxia after failure to file returns due to father-in-law’s death. Conditions imposed for reinstatement.
Gujarat HC sets aside GST order without detailed backing, lifting bank attachments on Kisan Mouldings accounts, citing procedural lapses under GST Act sections.
Kerala High Court ruled that delay condonation under Section 119(2)(b) of the Income Tax Act should focus on sufficient reason, not merits of the claim itself.
Bombay HC permits Pepperfry to file a belated reply to GST SCN, imposing Rs. 50k cost, and restores the matter before the concerned authority.
Orissa High Court rules offences under Section 279 of the Income Tax Act can be compounded before or after proceedings start, overturning a time-barred rejection.
Explore the November 2024 GST Case Law Compendium, analyzing key rulings from the High Court & Supreme Court on tax demands, registration, penalties, ITC, and SCNs.
GST Act allows alternate methods of authentication, and technical lapses, such as missing signatures, do not invalidate proceedings if they conform substantially to the law
Punjab & Haryana High Court affirms statutory provisions under Sections 148 and 144B prevail over administrative instructions in reassessment notice disputes.
SEBI proposes amendments to UPSI definition under Insider Trading rules, adding 13 events to enhance transparency and align with disclosure norms.
