Kerala HC quashed a consolidated GST show cause notice and order for multiple financial years, permitting fresh year-wise notices relating back to the original notice date.
Calcutta HC upheld acquittal under Section 138 NI Act, holding the Section 139 presumption stood rebutted as the complainant failed to prove a legally enforceable debt.
Madras HC held Section 74 invocation valid after inspection revealed tax discrepancies, but remanded the assessment due to erroneous tax computation and turnover recording.
Bombay HC ordered status quo on DRT recovery proceedings pending adjudication of whether State dues could be recorded as encumbrances on the properties.
CESTAT Kolkata remanded a Service Tax refund claim, directing the lessor to prove tax was not recovered from the lessee and substantiate refund eligibility.
Kerala HC quashed a composite GST show cause notice and assessment order covering six financial years, permitting separate fresh notices with limitation exclusion.
Madras HC upheld Section 79 recovery from a partners personal bank account for crystallized GST dues of a partnership firm, dismissing the writ petition.
Madras HC quashed a GST order passed under Section 74 after finding it imposed a 100% penalty instead of the 50% penalty under Section 74A, permitting fresh proceedings under Section 74A.
Telangana HC held that issuing a fresh show cause notice after remand violated its earlier directions. Assessment under Section 74 was set aside and remanded.
Allahabad HC held Section 74(5) read with Rule 142(1A) preserves the taxpayer’s right to pay tax, interest and 15% penalty despite no DRC-01A.
