Thereafter, the petitioner lodged objections on 10.03.2022. The impugned Draft Assessment Order was issued thereafter on 30.03.2022 u/s. 144C of the Act. Being aggrieved, the present writ is filed.
Madras High Court held that passing of order without considering the reply and without providing any opportunity of being heard is in violation of principles of natural justice and accordingly liable to be set aside.
Held that the intimations and notices were uploaded in the ‘Additional Notices’ tab instead of the ‘Notices’ tab, and the petitioner, lacking computer knowledge, had entrusted this duty to a local tax consultant who, due to poor health, failed to notice the same.
ITAT Ahmedabad held that addition towards unsecured loan where loan was repaid is unsustainable, whereas, addition where assessee failed to demonstrate repayment or interest payment to creditor sustained.
Madras High Court held that order passed against the dead person, who passed away before issuance of show cause notice, is unsustainable in law and liable to be set aside. Accordingly, order quashed.
Karnataka High Court held that the practice of issuing a single, consolidated show cause notice under section 73 of the CGST Act for multiple assessment years contravenes the provisions of the CGST Act and established legal precedents.
ITAT Ahmedabad held that the revisionary jurisdiction under section 263 cannot be exercised to widen the scope of the original assessment beyond the specific reasons recorded for reopening the assessment.
ITAT Ahmedabad held that additional evidence reconciling the discrepancy in receipts as per Form No. 26AS and books of accounts were not submitted before AO or CIT(A). Accordingly, matter send back to CIT(A).
Karnataka High Court held that till disposal of the appeals filed by the Assessee, it is necessary to keep the penalty orders and notices in abeyance. Thus, demand notice kept in abeyance.
Delhi High Court held that cancellation of a tax payer’s GST registration does not absolve the tax payer from being held accountable for any statutory non-compliance or absolves it from any liability under the statute.
