Raipur ITAT remands Maa Harsiddhi Infra Developers’ appeal to CIT(A) for re-adjudication, citing natural justice despite non-compliance with tax notices.
The Madras High Court has deemed the non-consideration of a Deputy Commissioner’s promotion representation as dereliction of duty. The court directs prompt review for K. Chandrasekaran, a top-ranked official, citing concerns over juniors being promoted instead.
Madras High Court indicates purchasers may lose GST Input Tax Credit if suppliers fail to remit tax, directing Global Offset Printers to use appellate remedy.
The Jammu & Kashmir High Court has ruled that a Schedule Tribe member’s income is not exempt under Section 10(26A) if the source is not from the specified Ladakh region. The court upheld a tax assessment on Mehmood Askari, finding he failed to prove his residency and income source from the exempted area.
The Allahabad High Court has granted bail to Kumari Chandani Chauhan, accused in an Income Tax job fraud case, without expressing an opinion on the merits. The decision considers the presumption of innocence, period of detention, and the nature of accusations, with conditions.
The Allahabad High Court has stayed a GST order imposing CGST and SGST with penalty, finding it contradictory to the original show cause notice which only sought IGST. The court noted concerns about jurisdiction and limitation.
The ITAT Delhi has deleted a protective addition of ₹15.23 crore against Surya Vanijya P. Ltd., ruling against double taxation as the income was already assessed in the beneficiary’s hands. However, an addition for commission income was upheld.
Rajasthan High Court rules that the limitation period for filing a GST appeal commences from the date the order is communicated, not the order date. Case remanded for re-evaluation.
The ITAT Chandigarh has remitted a ₹3.1 crore tax case involving sales and purchases back to the CIT(A). The decision came after both the AO and CIT(A) issued ex-parte orders without adjudicating the issue on merits, denying the assessee adequate hearing.
The Madras High Court has invalidated a second GST demand for the same assessment year against Tvl. Indo Associates, citing duplication of proceedings. An earlier appeal for the identical period is already underway.
