Kerala HC quashed a composite GST show cause notice covering multiple financial years and permitted issuance of separate year-wise notices.
Gauhati HC set aside rejection of GST registration revocation, holding the proper officer failed to record reasons and provide necessary details.
Karnataka HC granted 10-day transit anticipatory bail under Section 132 CGST Act to enable the petitioners to seek anticipatory bail before the Chennai court.
ITAT Kolkata held the Section 263 consequential assessment void after the original Section 143(3) assessment had been quashed as time-barred.
ITAT Delhi upheld Section 68 addition after finding loan genuineness and creditworthiness unproved, but restricted the addition to the current-year credit.
ITAT Ahmedabad quashed the Section 148 reassessment after holding the fresh notice was issued beyond the surviving limitation period computed under Rajeev Bansal.
ITAT Chennai set aside Section 201 demand, holding assignment of rent receivables on a non-recourse basis was not borrowing and discounting charges were not interest.
Gujarat HC quashed a Section 148 notice holding unamended Section 55A governed the case and the 2012 amendment had no retrospective effect.
Kerala HC quashed composite GST notice and order covering multiple financial years, permitting separate notices with limitation exclusion.
ITAT Delhi upheld deletion of the TP adjustment for a debt-free branch, partly allowed the Revenue’s appeal on Section 234D, and dismissed cross objections.
