ITAT Cochin condoned a 338-day delay in an income tax appeal by an educational institution, attributing it to the death of their auditor, restoring the matter for merit review.
Madras High Court sets aside State Tax Officer’s rejection of KR Agencies’ GST rectification application, citing non-application of mind and natural justice violation. Officer must re-hear.
Madras High Court rules against the 3-month deadline in Customs Circular 36/2010 for shipping bill conversion, citing it as ultra vires Section 149.
Madras High Court dismisses Viha Hotels’ writ petition, finding no jurisdictional error in a GST order. The court directs the company to re-file its statutory appeal within 15 days under Section 107 of the GST Act.
NCLAT Chennai rules a second Section 95 IBC application against a personal guarantor is barred if one is already pending. Decision cites prior precedent from Section 96 IBC.
Delhi High Court directs taxpayer to appeal a Rs. 37.5 lakh GST demand, found after registration recall, rather than pursuing a writ. Court allows appeal beyond limitation.
Madras High Court rules vehicle detention under GST Section 129 is invalid if no goods movement occurs, even with e-way bill discrepancies. Cites strict interpretation.
The Jharkhand High Court set aside a GST demand order for Rahman Sales, citing violations of natural justice due to non-upload of the order and lack of proper communication.
Delhi High Court affirms bail for an accused in a GST fraud case, citing no misuse of liberty and the absence of a criminal complaint despite prolonged investigation.
Delhi High Court directs tax authorities to process a deceased taxpayer’s GST registration cancellation application, allowing the legal heir to pursue it.
