The High Court declined to interfere with a GST show cause notice and order, holding that effective statutory appellate remedies were available and should be pursued.
The High Court ruled that uploading a notice on the GST portal constitutes valid service under Section 169. The challenge on grounds of violation of natural justice was rejected.
The High Court set aside the revisional order as it failed to consider high-pitched assessment and hardship. The matter was remanded for fresh consideration under binding instructions.
The Court held that ITC earlier denied as time-barred cannot stand after the retrospective relaxation under Section 16(5), reinforcing substantive credit rights.
Calcutta High Court held that in a proceeding under Section 263 of the Income Tax Act of 1961, the PCIT is empowered to make such inquiry as he deems necessary and inspection of seized assets may very well form part of such inquiry. Accordingly, notice of inspection is duly sustainable and hence writ petition stands dismissed.
The Court held that reassessment based solely on material seized in a third-party search must proceed under Section 153C, not Section 148. Notices issued under the general reassessment provision were set aside.
The High Court held that statutory bodies can surrender approval under one exemption provision and seek notification under another. Authorities were directed to process applications under Section 10(46).
The High Court held that failure to pass a reasoned final order on an informant’s reward violates the 2007 Guidelines and directed the competent committee to reconsider the claim after hearing the informant.
The Delhi High Court refused to quash the CBIC circular assigning “proper officer” functions, holding that it was issued with due authority and carries a presumption of validity.
The Court quashed a GST demand where discrepancies arose from double entry in returns, granting a fresh hearing subject to a 25% pre-deposit and directing reconsideration on merits.
