Supreme Court’s judgment in Madhyamam Broadcasting v. Union of India emphasizes procedural fairness under Articles 14, 19, and 21 as core to natural justice principles.
Delhi HC rules against negative blocking of Electronic Credit Ledger (ECL) under Rule 86A, stating it exceeds the scope of ITC provisions. Relief granted to petitioner.
The ITAT Jaipur ruling in the case of Alok Vijawat vs. PCIT discusses the invocation of Section 263 for the 2019-20 assessment and challenges raised against it.
Allahabad HC quashes ex-parte GST order against Lari Almira House, remanding the case for fresh adjudication with proper hearings and document supply.
Supreme Court questions the delay in making the GST Appellate Tribunal functional in the Team Computers case. Refund recovery order stayed pending further updates.
Gujarat High Court examines GST classification of fryums under HSN Code 1905. Interim relief granted, restraining coercive action during the case’s pendency.
Madras High Court sets aside GST assessment order for L&T Finance citing lack of personal hearing and directs reconsideration with proper opportunity to present evidence.
Calcutta High Court invalidates assessment order in Cosyn Limited case, directing a refund of the 10% pre-deposit made under interim relief.
Orissa High Court directs conditional acceptance of GST return revocation application, addressing delay and compliance with tax dues and penalties.
ITAT Delhi remands penalty under Section 271AAB for reassessment, linking it to reconsidered quantum addition. Fresh proceedings ordered for compliance.
