In a case concerning Uzbekistan Airways, the Delhi High Court granted time to file an appeal against a GST demand of ₹35.39 lakh. The Court held that the appeal, once filed within time, must be heard on merits.
The Punjab and Haryana High Court granted bail to an accused in a ₹19 crore fake ITC case after six months of custody, holding further detention unwarranted.
The Punjab and Haryana High Court dismissed a plea challenging Sections 69 and 132 of the HGST Act, citing the Supreme Court’s decision in Radhika Agarwal upholding the validity of GST arrest provisions.
The Calcutta High Court permitted Subrata Mondal to clear his tax liability in installments after an initial ₹10 lakh payment, directing the appeal to be heard on merits.
The Delhi High Court found that further notices issued under Section 142(1) after the expiry of the statutory time limit were unlawful and ordered closure of reassessment proceedings.
The Bombay High Court stayed orders treating PCMC as an assessee in default for not deducting TDS on issuance of TDRs, holding that Section 194LA applies only to monetary compensation.
The Madras High Court set aside an ex parte GST assessment order and remanded the matter for fresh adjudication, directing the petitioner to deposit 25% of the disputed tax.
A GST registration cancellation was quashed because the initial Show Cause Notice (Form GST REG-17) did not include a definite date and time for the taxpayer to appear, failing to meet the requirements of Rule 22(1).
The Gujarat High Court held that a reassessment notice issued in the name of a deceased person is void and unenforceable, quashing the notice and related order.
The Madras High Court held that recovery of penalty under Section 271(1)(c) shall remain stayed when the main income tax appeal involving related issues has been admitted by the court.
