The Andhra Pradesh High Court has ruled that a GST assessment order and subsequent provisional attachment are invalid if they lack the Assessing Officer’s signature and a Document Identification Number (DIN).
Bombay High Court quashes GST provisional attachment of Shubh Corporation’s bank account, citing lack of determined tax liability and absence of material for the Commissioner’s opinion, emphasizing strict adherence to Section 83.
Allahabad High Court nullifies ex-parte GST order against Saini Zarda Store, citing lack of proper show-cause notice service and denial of hearing. Reinforces natural justice.
ITAT Ahmedabad dismisses Revenue’s appeal, affirming deletion of contingent liability and duplicate PF disallowance in Mahesh Mohanbhai Patel (HUF) case, citing CPC errors.
Madras High Court remands GST mismatch case for Tvl. Prabha Drug House, finding tax authorities failed to credit 58% payment via electronic ledger.
ITAT Pune rules late fee u/s 234E for TDS returns prior to June 1, 2015, invalid, citing lack of legal mechanism before Finance Act 2015.
Delhi High Court dismisses service tax appeal on educational construction, directing Revenue to Supreme Court due to jurisdictional limitations under Section 35L.
ITAT Ahmedabad deletes Rs. 15 lakh cash deposit addition during demonetization, finding assessee established source through prior bank withdrawals.
Allahabad High Court rules GST input tax credit cannot be claimed on closing stock under UPVAT if goods were not sold before GST implementation.
Gujarat High Court allows withdrawal of GST writ petition, enabling petitioner to appeal to the Goods and Services Tax Appellate Tribunal once it is established.
