The Delhi High Court set aside a GST refund appeal order after finding a system error generated a personal hearing notice post-decision, violating natural justice.
ITAT Ahmedabad sets aside GST assessment denial, remanding case for fresh hearing. Court holds non-compliance was due to severe family illness, violating natural justice.
The Delhi High Court disposed of a petition challenging a Rs. 1.51 crore GST demand, ruling that the petitioner must utilize the statutory appeal process under Section 107 of the CGST Act.
Delhi HC quashes ₹2.25 crore GST demand, citing a natural justice violation after the Adjudicating Authority denied an adjournment request and passed an ex-parte order.
Court observed that mere compliance by portal upload cannot replace genuine service of notice and directed reassessment after giving the taxpayer a fair hearing.
The Income Tax Appellate Tribunal (ITAT), Chennai, held that an ex-gratia payment received by an employee upon the closure of the employer’s unit was a voluntary capital receipt, not taxable as ‘profits in lieu of salary’ under Section 17(3) of the Income Tax Act, 1961.
The Bombay High Court set aside an order denying Vesava Koli Samaj Shikshan Sanstha’s request to condone a 181-day delay in filing Form 10B for AY 2019-20, citing genuine cause.
CESTAT Chandigarh exempts Sunrise Immigration from service tax on referral services, ruling they qualify as export of service and the appellant is not an intermediary.
Karnataka High Court holds Amazon Development Centre’s support services to foreign affiliates qualify as export of services under IGST Act, directing refund of ₹3.25 crore ITC with interest.
Delhi High Court orders Income Tax Department to refund Rs. 5.10 crore with interest to Agilent Technologies for AY 2014-15, citing lack of justification for withholding.
