Allahabad HC set aside the GST demand and penalty in Party Time Hospitality Vs State of U.P. case, remanding it for fresh hearing in accordance with GST Act.
Allahabad High Court quashes GST demand due to notices uploaded incorrectly on portal and remands case for fresh proceedings per prescribed procedure.
Allahabad High Court rules EVs bought before Oct 14, 2022, are ineligible for tax refund under the Uttar Pradesh Electric Vehicle Policy, citing strict exemption criteria.
Punjab & Haryana HC invalidates SCN under Section 148 of the Income Tax Act due to the absence of faceless assessment mandated under Section 144B.
Orissa High Court rules against revenue for denying rectification due to alleged time bar, emphasizing lack of primary evidence of service on the petitioner.
Delhi High Court dismisses Revenue’s appeal in Naveen Infradevelopers case, ruling that no addition can be made post-reassessment if no additions were made initially.
Orissa High Court reinstates taxpayer’s appeal, acknowledging health issues that prevented attendance at hearings, allowing further defense opportunity.
ITAT Ahmedabad upheld part of the unexplained investment addition for Rs. 79.35 lakh in Bhavin V. Maniar’s case, allowing time for further documentation.
ITAT Chennai dismissed the Revenue’s appeal in the Madras Cricket Club case, citing a CBDT circular due to the tax effect being below the threshold of Rs. 60 lakh.
ITAT Ahmedabad remands Prayas Charitable Trust’s 80G(5) approval application to CIT for fresh consideration, following new circular allowing re-submission.
