Gujarat HC quashed GST notices, assessment orders and recovery against a deceased taxpayer, while leaving fresh proceedings open if permissible in law.
Telangana HC dismissed the writ against a Section 74 GST assessment, holding no prejudice from the notice timeline and directing the petitioner to pursue a statutory appeal.
Karnataka HC quashed a Section 73 GST demand and restored proceedings, permitting the taxpayer to present her ITC claim under Section 16(5).
Kerala HC set aside ITC rejection under Section 73, directing reconsideration as the March 2020 return filed on 04.01.2021 was within Section 16(5).
Gujarat HC directed processing of IGST export refund under Rule 96 CGST Rules, holding the case did not fall under Rule 96(4), without deciding Section 149 issue.
NCLT Mumbai approved reduction of preference share capital under Section 66 after accepting the company’s clarifications and finding legal compliance.
Karnataka HC enhanced motor accident compensation after reassessing the deceased’s monthly income and modifying awards under consortium and other heads.
Uttarakhand HC set aside CESTAT and Commissioner (Appeals) orders after the Revenue accepted that the 7.5% first appeal pre-deposit counts towards 10% under Section 35F.
Calcutta HC set aside a decree after holding that a suit filed during the Section 96 IBC interim moratorium was barred under Section 96(1)(b)(ii) and liable under Order VII Rule 11(d).
ITAT Delhi remanded Section 68 additions for fresh verification and directed GP rate of 2.5% instead of 2.82% for trading addition.
