Calcutta High Court overturns GST registration cancellation for ED And F Man Commodities, citing defective show cause notice and natural justice violation. Case remanded for fresh proceedings.
The Allahabad High Court set aside a GST demand issued against a deceased proprietor, ruling that proceedings must be initiated against legal heirs with proper notice.
Allahabad High Court quashes penalty under Section 129(3) of UP GST Act for unfilled E-Way Bill Part B, ruling that technical breach alone, without tax evasion intent, does not warrant penalty.
ITAT Rajkot condones 872-day delay in appeal due to CA’s death and jurisdictional confusion, remanding the income tax assessment case for fresh adjudication.
The ITAT Mumbai has quashed an income tax reopening notice for AY 2017-18, finding it was issued without mandatory prior approval from the appropriate authority under Section 151(ii) of the Act.
Delhi High Court addresses challenges to GST show cause notices and extended deadlines in Mahadev Industries case, pending Supreme Court decision on notification validity.
The Supreme Court clarifies its earlier order in the Elora Tobacco case, directing the return of original seized documents and certified copies of lost files to the assessee.
Delhi High Court reinstates AP Manufacturing Co.’s GST cancellation appeal, citing lack of show cause notice service and natural justice violation, following precedent.
Delhi High Court quashes GST demand order for Luksun International, citing lack of personal hearing. Remands for fresh adjudication, pending Supreme Court’s decision on controversial GST notifications challenged by multiple High Courts.
ITAT Delhi deletes unexplained cash credit additions for Technosys Integrated Solutions Pvt Ltd, finding investments were not credited in the relevant assessment year.
