The Delhi High Court set aside reassessment proceedings after finding that the PCIT granted only a signature without recording satisfaction, violating the statutory requirement of prior approval.
The Calcutta High Court set aside a reassessment order under Sections 148A(3) and 148, holding that the assessee was denied a fair opportunity to respond, even though notice was served at the consultant’s email address.
The Karnataka High Court held that consolidating multiple financial years into a single show cause notice under Section 74 is illegal and without jurisdiction. The impugned notice was quashed with liberty to initiate fresh proceedings.
The Rajasthan High Court refused bail in a case involving alleged GST fraud of ₹74 crores through 555 fake firms. The Court held that the seriousness of allegations outweighed the plea for release.
The Court held that once arrears for later years were settled under the Settlement Act, no outstanding demand survived. Adjusting earlier refunds against settled dues was declared illegal and without authority of law.
The Court quashed the denial of GST refund, holding that the appellate authority failed to properly analyse whether services to the parent company qualified as export or intermediary services. Matter remanded for fresh decision.
Observing that six out of ten heirs supported the nominee and only one objected, the Court restored the membership decision. It held that revisional interference was unwarranted in absence of eligibility dispute.
The Court quashed GST adjudication orders on excess ITC for violating Sections 75(4) and 75(6) due to absence of reasons and denial of hearing, directing fresh proceedings with proper particulars.
The High Court quashed the adjudication order after finding that the authority failed to consider uncontroverted submissions on valid tax invoices and GSTR filings, directing fresh hearing.
The Bombay High Court permitted videography of statements and allowed an advocate to sit at a visible but not audible distance during a Section 70 CGST inquiry. The relief was granted considering the petitioner’s medical condition and willingness to cooperate.
