The Delhi High Court has set aside a GST rectification order, ruling that it was passed by the wrong department and without a personal hearing, and directing a fresh hearing by the original authority.
The Gauhati High Court has voided a GST order against a deceased taxpayer, but has allowed authorities to initiate fresh proceedings against his legal heirs after discovering that returns were filed in his name after his death.
ITAT Delhi has sent an unexplained cash deposit case back to CIT(A), giving an individual a new chance to prove that the funds were from his father’s land sale.
Gujarat High Court has dismissed a petition to quash an FIR against a former employee accused of siphoning funds, rejecting claims that transactions were for income tax benefits.
The ITAT Rajkot has deleted a disallowance under Section 40A(3), ruling that the provision applies to individual payments against a single bill, not the aggregate of multiple payments below Rs. 20,000 each.
The Patna High Court has granted anticipatory bail to the registered owner of a scooter from which 80 liters of illicit liquor were seized, citing the accused’s absence from the scene and lack of criminal history.
ITAT Ahmedabad partly allows trust’s appeal, condones delay in filing Form 10B, and remands matter to CIT(A) for reconsideration of Rs. 41.31L disallowance.
The ITAT has declared an assessment against SoftwareONE India Pvt. Ltd. void, ruling that an assessment framed in the name of a non-existent, merged entity is invalid, citing a Supreme Court precedent.
The Madras High Court mandates an online application for GST order rectification clarifying that a timely offline application serves to meet the limitation period under Section 161 of the GST Act.
NCLAT rejected the recall of its 01.02.2023 order and dismissed the condone delay application of 248 days, as appellant himself had requested withdrawal earlier.
