Madras HC restored cancellation of Section 12AA registration, holding it valid prospectively from the cancellation order dated 30.03.2009.
ITAT Mumbai rejected the Section 80JJAA claim as it was not made in the return, remanded the Section 80G issue for verification, and partly allowed the appeal.
Gujarat HC quashed rejection of ₹3.74 crore re-credit and directed credit restoration, holding PLA payment could not result in double recovery.
Madras HC dismissed reassessment challenges, upheld Assessing Officers’ jurisdiction, and granted 30 days to seek relief after Section 147A amendment.
Madras HC set aside ex parte GST assessment orders and remanded the matter, subject to 10% disputed tax deposit and filing of replies.
Madras HC dismissed writ petitions challenging Section 74 GST notices and directed the petitioner to file replies, holding scrutiny proceedings could continue.
Kerala HC quashed a composite GST show cause notice covering 2019-20 to 2023-24 and allowed issuance of separate notices for each assessment year.
Madras HC set aside Section 148 reassessment, holding it was based on material already examined during the original assessment and amounted to a change of opinion.
ITAT Ahmedabad deleted most Section 68 additions after accepting documentary evidence, remanding only verification of ₹12.15 lakh interest.
NCLT Delhi dismissed a perjury application, holding no exceptional case existed as the Section 9 petition was decided after considering part-payments.
