The Madras High Court has set aside an appellate order and condoned a 129-day delay in a GST appeal, ruling that the taxpayer was unaware of the assessment order that was not physically served.
In the case of Heena Parthiv Thakkar vs ADIT the ITAT Ahmedabad allowed an assesses appeal granting a claim for additional depreciation on new plant and machinery. The tribunal decision addressed the disallowance of depreciation emphasizing that eligible statutory allowances should be granted even if not claimed initially due to a bonafide mistake.
The Ahmedabad ITAT has invalidated a reassessment order against Pravinbhai Jethabhai Patel, citing the Income Tax Department’s failure to issue a mandatory notice.
The Delhi High Court has directed the GST Department to upload an amended DRC-07 form, allowing a company to apply for the Amnesty Scheme.
The Orissa High Court has condoned a 15-day delay in a tax appeal, finding the department’s explanation for the late filing to be plausible.
Calcutta High Court quashed Section 148/148A notices and orders for A.Y. 2020-21, noting that the assessing officer issued notices in the name of deceased Chiranjilal Agarwala instead of the legal heir, making the proceedings unsustainable.
The Bombay High Court quashed income tax notices issued to a man who died in 2016. The court ruled that tax notices and proceedings against a deceased person are non-est and void from the beginning.
The Delhi High Court set aside a conflicting GST assessment order against Siemens Ltd., ruling that two separate, contradictory orders for the same period were impermissible.
Delhi HC intervened in a GST dispute, staying proceedings against Dhruv Medicos Pvt. Ltd. The Court noted that the audit report was finalized before the petitioner submitted its reply, raising Rule 101(4) compliance issues.
The ITAT Delhi has restored an appeal by Mehinder Sharma, previously dismissed by the NFAC for non-compliance, granting a final opportunity to present his case.
