Allahabad High Court sets aside GST order due to lack of personal hearing, emphasizing mandatory compliance with natural justice under Section 75(4) of UP GST Act.
Bombay High Court quashes tax re-assessment notice and order against a dissolved company, citing a non-existent entity cannot be assessed. Cites Supreme Court rulings.
Madras High Court rules director of struck-off company cannot challenge tax assessment without first reviving the firm, overturning a previous order.
Allahabad High Court refers a critical GST dispute on blocking of Electronic Credit Ledger, including future credits, to a Larger Bench due to conflicting judicial views.
Allahabad High Court quashes summons for several LLP partners in a cheque dishonour case, affirming liability primarily for the company and its authorized signatory.
ITAT Chennai ruled in Gokulakrishna’s favor, deleting capital gains tax on funds received from a profit-sharing realignment during an LLP’s reconstitution. The court determined that a reduction in profit share for existing partners upon new partner admission does not constitute a taxable transfer of capital assets.
The Jharkhand High Court has ruled in favor of R.K. Transport & Constructions Ltd., directing GST authorities to act against a vendor who collected GST but failed to deposit it, leading to ITC denial for the petitioner.
Delhi High Court dismisses GST petitions after discovering forged Aadhaar cards & fabricated SCNs. Court mandates FIR registration & new verification protocols.
Calcutta High Court stays a GST order, citing no force majeure for time limit extension under Section 73(9) of the CGST Act for FY 2019-20.
Delhi High Court rules personal hearing is mandatory before passing GST orders, setting aside an ITC demand due to a lack of opportunity for the assessee.
