Chhattisgarh High Court held that alleged low production yield and power consumption variations could not justify addition without supporting evidence of unaccounted sales. The Court ruled that assessment cannot be based on suspicion or mathematical assumptions alone.
The Jammu & Kashmir High Court directed restoration of GST registration even though the statutory appeal had been dismissed as barred by limitation. The relief was made conditional upon filing returns and payment of tax, penalty, and interest.
The Calcutta High Court restrained the Income Tax Department from taking coercive steps in reassessment proceedings for AY 2015-16. The petitioner argued that the Section 148 notice issued in December 2024 was barred by limitation under the first proviso to Section 149.
The Orissa High Court modified a motor accident compensation award after finding that the Tribunal failed to deduct income tax while calculating loss of dependency. The Court recalculated compensation using the deceased’s taxable income under the new tax regime.
The Calcutta High Court considered the petitioner’s request for adjournment of GST enquiry proceedings after he claimed inability to appear due to a leg fracture. The Court sought instructions on whether appearance could be made after 15 days.
The Andhra Pradesh High Court held that a GST assessment order issued under Section 62 stood automatically withdrawn after the taxpayer filed pending returns with tax, interest, and late fee.
The Delhi High Court held that consultancy and recruitment support services provided to foreign universities qualify as export of services under GST. The Court ruled that incidental involvement of Indian students does not convert such services into intermediary services.
The Court observed that allegations of fraud, willful misstatement, and suppression must contain clear particulars enabling effective response by the taxpayer. The absence of reasons rendered the show cause notice and subsequent orders invalid.
Court ruled that differing interpretations on classification of services as OIDAR cannot automatically justify invocation of Section 74 unless deliberate concealment or suppression is established by the Department.
Court held that there was no direct or indirect connection between the assessee and the handwritten inquiry register relied upon by the department. Statements recorded during search proceedings also did not mention the assessee.
