Bombay High Court Quashes Assessment Because Mandatory Section 144B Procedure Was Not Followed
Madras High Court held non-issuance of SCN/DAO violated Section 144B, set aside assessments, and ordered fresh proceedings.
Calcutta High Court upheld tax additions after finding the assessee failed to explain excess stock, unaccounted purchases, and undisclosed payments.
High Court held CENVAT credit could not be denied merely because it was claimed on debit notes where supporting precedents remained valid.
The Court examined whether the dispute involved a classification issue requiring the petitioners to pursue statutory remedies or whether the writ petitions were maintainable.
The Gauhati High Court set aside a GST registration cancellation after finding the order contained no reasons and was not a speaking order. It held that statutory authorities must record reasons while cancelling registration.
Delhi High Court held the ITAT failed to properly examine the ‘make available’ test for secondment payments, set aside its order, and ruled for the Revenue.
Madras High Court allowed a delayed appeal without limitation as the GST on royalty issue is pending before the Supreme Court.
Madras High Court stayed GST recovery on royalty and directed authorities to await the Supreme Court’s decision on the pending issue.
unjab & Haryana HC dismissed the GST writ as delayed, holding unexplained delay and failure to pursue statutory appeal barred relief.
