Gujarat HC quashed the reassessment proceedings after holding that ignoring the assessee’s adjournment request violated natural justice.
Madras HC upheld deduction for site restoration expenses, holding the contractual obligation under the PSC is allowable under Section 37(1).
Calcutta HC directed completion of liquidation of 32 banking companies within six months with periodic reporting to RBI.
Bombay High Court restrained coercive action while considering challenges to jurisdiction, retrospective application, and Section 122(1A) GST penalty.
Madras HC held mandatory site restoration costs deductible under Section 37(1), set aside ITAT’s disallowance and dismissed Revenue appeals.
The High Court held that the amended CGST notifications specifically authorize only Additional Commissioners or Joint Commissioners to adjudicate DGGI-issued notices. The impugned order was set aside and remanded for fresh consideration.
Calcutta HC set aside a property attachment under Section 107 BNSS for non-compliance with notice requirements and lack of recorded reason to believe.
Kerala HC held reassessment under Sections 25A and 25(1) cannot continue after the statutory limitation period expires.
Orissa HC held excise duty already paid cannot be collected again while permitting lifting of backlog MGQ under the interim order.
Madras HC held retrospective cancellation of a supplier’s GST registration alone cannot justify denial of ITC. Fresh assessment was ordered.
