ITAT Ahmedabad upholds reassessment validity despite technical error, but incomplete text prevents full summary on undisclosed income addition.
Disallowance of trading losses due to SEBI’s ad-interim order and lack of detailed scrutiny by tax authorities.
Gauhati High Court directs immediate restoration of a resort’s GST registration, cancelled due to non-filing, contingent on filing pending returns and paying all statutory dues.
Calcutta High Court clarifies Section 73 & 74 GST notices are distinct. Quashes double demand on ITC, upholds RCM demand clarity in Sayan Biswas case.
Patna High Court dismisses writ petition in Rs 3 crore ITC fraud case involving multiple GSTINs and NIL returns, stating no prima facie grounds for intervention under Article 226.
Kerala High Court rules assessment proceedings against a deceased person are invalid if notice isn’t served to legal heirs under Section 93 of the CGST Act.
The Orissa High Court has dismissed a writ petition from Manoj Distributor as infructuous after the GST department withdrew an attachment order, acknowledging a pending appeal with pre-deposit.
ITAT Pune allows a petrol pump owner’s appeal for statistical purposes, citing consultant’s lapse in communication and directing re-examination with fair opportunity due to best judgment assessment.
Madras High Court condones a one-day delay in filing a GST appeal, setting aside the department’s rejection, as the due date fell on a Sunday, ensuring a fair hearing on merits.
The Madras High Court ruled that income tax assessment and penalty proceedings cannot survive if the foundational Section 148 reassessment notice has been statutorily quashed.
