The High Court held that consolidating several tax periods into one composite show cause notice is impermissible under GST law. Proceedings based on such notices were quashed, with liberty granted to initiate fresh action lawfully.
The Court held that GST paid on assignment of leasehold rights, treated as sale of land, is refundable as such transactions are not taxable supplies.
The Tribunal admitted additional evidence where TDS credit was denied because it appeared in a different assessment year’s Form 26AS. The matter was remanded to the Assessing Officer to verify documents and allow credit as per law.
The Court set aside retrospective GST cancellation as neither the SCN nor the order recorded reasons, reaffirming that authorities must justify retrospective action.
The court accepted an undertaking to decide a pending GST refund within four weeks and flagged interest liability for prolonged delay under the CGST Act.
The Tribunal upheld conditional delay condonation, directing payment of ₹20 lakh as a prerequisite while temporarily deferring possession, reaffirming compliance with Tribunal-imposed conditions.
The appellate tribunal upheld rejection of a tax claim submitted long after the liquidation deadline. The ruling reiterates that belated claims cannot be entertained once liquidation has progressed.
The Tribunal restored the matter after holding that dismissal of the appeal without giving a chance to explain delay and cash deposits was not justified.
PCIT Vs Sandeep Chandak (Allahabad High Court) These income tax appeals arose from a common order dated 02.01.2017 passed by the Income Tax Appellate Tribunal (ITAT), Lucknow, for the Assessment Year 2014–15, by which penalties imposed under Section 271AAB of the Income-tax Act, 1961 were set aside. The appeals before the Allahabad High Court were […]
The High Court declined to interfere with a GST show cause notice and order, holding that effective statutory appellate remedies were available and should be pursued.
