Madras High Court quashes assessment order for availing lower Input Tax Credit than reflected in GSTR 2A, citing non-application of mind. Details of the judgment here.
Delhi High Court rules on G & S International vs. Commissioner of Customs case, affirming CESTAT’s power to dismiss appeals for non-compliance with pre-deposit under Section 129E.
Section 75(4) of UPGST Act: Use of disjunctive conjunction ‘or’ in statute indicates two distinct scenarios where personal hearing must be granted:
Bombay High Court held that reopening of assessment under section 147 of the Income Tax Act, without any fresh and tangible material, merely on the basis of change of opinion is unsustainable in law.
Kerala HC directs Income Tax Department to halt recovery proceedings until disposal of stay petition in Koothery Narayanan Vijayan’s case against assessment order.
Delhi High Court upholds suspension of customs broker license for fraudulent permit to third parties, ruling in favor of Commissioner of Customs.
Premier Exports vs ACIT: Kerala HC quashes order for failing to dispose rectification application on time under Section 154 of the Income Tax Act and considering CBDT Circular.
Cherupurath Mohammed Jeens vs ITO: Kerala HC sets aside assessment order for the assessment year 2013-2014 after challenge on reopening under Section 148.
Singla Enterprises vs Commissioner of Delhi Goods And Service Tax: Delhi HC quashes retrospective cancellation of GST registration without considering the reply of the assessee.
Kuriakose Parappottu Binu Vs State Tax Officer (Kerala High Court) In the case of Kuriakose Parappottu Binu vs. State Tax Officer, the Kerala High Court addressed the wrongful denial of Input Tax Credit (ITC) under the CGST Act. The petitioner contested Ext.P2 order issued by the State Tax Officer, seeking relief from the liability of […]
