The court emphasizes that the petitioner received eight notices under Section 142(1) and two show cause notices under Section 144. Despite ample opportunities, the petitioner did not respond or seek extensions. The court concludes that the petitioner cannot now claim a violation of natural justice, as there was substantial compliance.
Allahabad High Court judgment on Desai Brothers Limited Ratanpur vs. State of U.P. highlights Section 54, emphasizing interest remittance 60 days post refund application.
Read about the Kerala High Court’s dismissal of a writ petition seeking restoration of a Customs appeal. The court found the petition misconceived and not maintainable.
Read the Kerala High Court judgment on Parameswaran E. C. vs Assistant Commissioner, where writ petition challenging GST assessment orders is disposed of, allowing the petitioner to appeal within a month.
Telangana High Court’s landmark decision in M/s. A.S.E. India v. Union of India, highlighting invalidity of blocking ITC without a CGST Act Section 74 order or Rule 86A compliance.
Explore the Kerala High Court’s decision in the case of Global Plasto Wares vs. Assistant State Tax Officer. Analysis of penalties under Section 73(11) of CGST/SGST Act and implications for businesses.
Kerala High Court refuses to exercise writ jurisdiction parallel to the appellate authority, directs the timely decision on appeal and stay application for Prathibha Traders.
Delhi High Court affirms women’s right to be Karta in Hindu Undivided Family (HUF). Analysis of landmark judgment, societal perceptions challenged. Read more.
Delhi High Court rules in Pepsico India Holdings case, emphasizing that final assessment orders must align with DRP directives, highlighting procedural fairness in faceless assessments.
Chhattisgarh High Court stays GST Show Cause Notice demanding tax on Environment & Development Cess under Reverse Charge Mechanism.