The Tripura High Court stayed a Bar Association resolution and show cause proceedings initiated against an advocate who appeared in court during a boycott call. The Court held that lawyers cannot be restrained from performing professional duties toward clients.
The High Court ruled that refund claims arising from unconstitutional GST levies are not restricted by the limitation provisions under Section 54 of the GST Act. Interest at 6% was directed from the date of tax payment till refund.
The Punjab and Haryana High Court held that a Section 73 GST notice lacking specific details, computations, and supporting material is legally unsustainable. The ruling emphasizes that vague allegations violate principles of natural justice and deprive taxpayers of an effective opportunity to respond.
The Telangana High Court refused to interfere with a faceless income tax assessment order despite claims of medical hardship and lack of opportunity. The Court held that repeated adjournments and failure to seek video conferencing weakened the taxpayer’s natural justice argument.
The Telangana High Court set aside the appellate order rejecting the GST appeal and remanded the matter for fresh adjudication after granting an opportunity of hearing. The Court held that principles of natural justice must be followed even in GST appellate proceedings.
The Telangana High Court directed GST authorities to accept a manual application for revocation of cancelled GST registration. The Court granted relief where the GST portal did not permit online filing due to expiry of the prescribed time limit.
The Telangana High Court permitted the taxpayer to file a delayed GST appeal against the Order-in-Original and DRC-07 summary order. The Court directed the appellate authority to consider delay condonation sympathetically since the taxpayer had been pursuing writ proceedings before the High Court.
The Calcutta High Court held that the assessing officer misconstrued CBDT Circular No. 11 of 2024 while rejecting carry forward of loss due to a seven-day filing delay. The Court directed the authorities to condone the delay and process the return according to law.
The Telangana High Court dismissed a writ petition challenging a Section 73 GST order and attachment proceedings, holding that the matter was covered by the Supreme Court decision in Glaxo Smith Kline Consumer Health Care Limited.
The High Court ruled that reopening under Sections 147 and 148 was unsustainable because the Assessing Officer’s reasons amounted only to suspicion and not a valid reason to believe income had escaped assessment.
