Bombay High Court held that the reopening notice can be sustained only on the basis of the ground mentioned in the reasons recorded. It is not open to the revenue to add and/or supplement later the reasons recorded at the time of reopening notice. Accordingly, reassessment proceedings set aside.
Allahabad High Court held that cancellation of GST registration based on direction of TTZ authorities constituted by Ministry of Environment and Forest, Government of India unjustifiable. Cancellation of GST registration has to be in accordance with section 29 read with rule 21 of GST Rules and no aid can be taken by any other statute.
Calcutta High Court orders the refund of a penalty imposed on Ishaan Plastics Pvt. Ltd. for transporting a vehicle after the e-way bill expired, citing a time gap and lack of tax evasion intent.
The Kerala High Court quashes a reassessment order, citing a violation of mandatory provisions under the Income Tax Act. Details in the article.
The Calcutta High Court orders a statutory appeal in the case of Biswajit Biswas vs. Assistant Commissioner of Revenue BOI and others regarding a GST dispute.
The Kerala High Court quashes Income Tax Section 148 notice and related orders due to denial of opportunity to file objections, citing mandatory requirements.
Calcutta High Court dismisses an income tax appeal challenging a final order by the Settlement Commission issued after a nine-year delay.
Kerala High Court quashes an assessment order under CGST due to a mismatch in GSTR-1 and GSTR-3B without affording the petitioner an opportunity of hearing.
Delhi High Court nullifies penalty and demand notice in Allied Engineering Works vs. National Faceless Assessment Centre case, citing a lack of a fair hearing.
Kerala High Court directs the release of seized cash, including demonetized 2000 Rs notes, in the T.H. Fazil vs. State Tax Officer case. Get the full details here.
