Madras High Court held that any order travelled beyond the scope of show cause notice is not maintainable. Thus, impugned assessment order under GST was passed beyond the scope of show cause notice is liable to be quashed.
Madras High Court held that completion of assessment on best judgement as the petitioner had not shown cause in response to the notice vis-à-vis assessment made after several years of return filing. Hence, matter restored back for providing opportunity of being heard to petitioner.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act alleging accommodation entries not sustained in absence of any supporting, independent, tangible material. Accordingly, reopening quashed as genuineness of loan established.
CESTAT Ahmedabad held that in case of bulk liquid cargo imports measurement in tanks on shore into which such cargo is pumped from the tanker is to be considered as basis for levy of customs duty.
Andhra Pradesh High Court held that attachment of bank account and retention of fund by the authorities after payment of 10% of the disputed tax amount i.e. after pre-deposit u/s. 107 of the GST Act is not justifiable. Accordingly, writ petition disposed of.
Madras High Court held that retrospective withdrawal of purchase tax subsidy granted to sugar mill has no sanction of law. Accordingly, the assessee is entitled to the full benefit of subsidy as set out in the Government Orders issued in 1984.
The present appeal has been preferred by the appellant. Notably, sub-section (2) of section 35-G provides that the party aggrieved by an order passed by the appellate tribunal may file appeal to the High Court within a period of 180 days from the date on which the order appealed against is received by the aggrieved party.
Delhi High Court held that imposition of uniform levy of UF-10 and property tax at the rate of 20% on 3-star and above hotels is, therefore, a valid exercise of legislative discretion and withstands scrutiny under Article 14 of the Constitution.
Delhi High Court held that AO has sufficient information available with him to carry out reassessment proceedings. Accordingly, reopening of assessment u/s. 148A of the Income Tax Act upheld and petition dismissed.
NCLT Mumbai held that section 7 application for initiation of Corporate Insolvency Resolution Process [CIRP] against Reliance Home Finance Limited [Corporate Debtor] admitted as default in repayment of debt exceeding Rs. 1 Crore established.
