ITAT Ahmedabad remands Rs. 18.47 Cr addition for fresh adjudication, citing invalid assessment order issued in the name of a deceased person.
Uttarakhand HC criticizes GST department for unlawfully blocking ITC before notice, questioning legal basis and urging compliance with GST Act.
Madras High Court quashes GST assessment order issued against a deceased individual, Tvl. M. Thangaraj, deeming it unsustainable.
ITAT Ahmedabad upholds PCIT’s revision order, citing AO’s failure to properly examine Rs. 1.27 Cr deposits in a co-operative society account.
Kerala High Court rules CGST appeals can’t be dismissed solely for non-appearance. Order requires merit-based decision & stated points for determination.
Kerala High Court allows taxpayers to file GST appeals within 30 days of the Goods and Services Tax Appellate Tribunal (GSTAT) constitution due to its current absence.
Allahabad High Court quashes GST demand order against Regency Hospital for not considering their reply and improper notice for hearing. Matter remanded.
Kerala High Court dismisses a writ petition challenging a GST penalty, citing the petitioner’s delay in filing an appeal and absence of jurisdictional error in the assessment order.
Kerala High Court upholds detention under GST Section 129 for undeclared goods. Orders release upon penalty payment in Sobha Enterprises case.
Bombay High Court rules that Section 50C of the Income Tax Act applies to the transfer of capital assets held under leasehold rights.