Telangana High Court permitted the taxpayer to file an appeal against the GST assessment order along with a delay condonation application. The Court directed the appellate authority to sympathetically consider the delay since the taxpayer had been pursuing writ proceedings.
Telangana High Court disposed of the writ petition challenging DGGI summons after the department agreed to issue fresh summons with sufficient response time. The Court held that the challenge to the earlier summons had become academic since it was no longer being acted upon.
Telangana High Court permitted the taxpayer to file a delayed appeal against the GST assessment order along with a delay condonation application. The Court directed the appellate authority to consider the delay sympathetically since the taxpayer had pursued writ proceedings.
Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order. The Court quashed the cancellation and revocation rejection orders for violating principles of natural justice.
Bombay High Court held that delay in filing Form No. 10 for claiming accumulation under Section 11(2) should be condoned where genuine hardship exists. The Court adopted a liberal and justice-oriented approach to protect charitable exemption claims.
The Delhi High Court held that additional documents already referred to in a criminal complaint can be filed later under Section 311 Cr.P.C. The Court ruled that procedural defects should not obstruct substantive justice where no serious prejudice is caused.
The Delhi High Court held that shareholders of a foreign company cannot be taxed on the company’s rental income and capital gains merely because they hold all its shares. The Court reiterated that a company is a separate legal entity unless fraud or sham arrangements are proved.
The Andhra Pradesh High Court held that an Insurance Company cannot avoid liability without producing evidence showing absence of a valid driving licence. The Court also upheld compensation based on gross salary and enhanced amounts under conventional heads.
The Bombay High Court held that reassessment proceedings became time-barred because no reassessment order was passed within the limitation period prescribed under Section 153. The Court ruled that procedural remand directions did not extend limitation under Section 153(6).
The Bombay High Court directed constitution of a special NCLT Bench after an insolvency petition remained pending despite being reserved for orders twice. The Court held that delay frustrated the purpose of IBC proceedings.
