The Bombay High Court held that a lender’s certificate under Section 24(b) is not required for let-out properties assessed on actual rent. Reassessment beyond four years was invalid as there was no failure of disclosure or fresh tangible material.
The Andhra Pradesh High Court held that materials supplied free of cost by service recipients cannot be added to taxable value. The ruling quashed GST demand on cement and other inputs provided without consideration.
The High Court held that non-compliance with enhanced pre-deposit under the extended appeal scheme was a curable defect. It quashed the rejection and directed restoration of the appeal for consideration on merits.
The High Court held that though notice was uploaded on the GST portal, failure to grant personal hearing and explore other service modes vitiated the assessment. The matter was remanded subject to 25% tax payment.
The Court directed tax authorities to release refund under Sections 240 and 244A with interest calculated up to the actual date of payment, following deletion of additions in appeal.
The Delhi High Court held that notices issued after the satisfaction note date were time-barred. Following earlier precedent, the impugned notices were set aside.
The Kerala High Court set aside composite notices issued under Sections 73 and 74 of the CGST/SGST Act for multiple assessment years. It held that such notices prejudice taxpayers and exceed statutory authority.
The High Court quashed an assessment order passed without granting personal hearing despite a written request. It held that refusal on technical grounds violated principles of natural justice.
The Court ruled that excise duty refund received under an incentive scheme was a capital receipt and not taxable. It also rejected reduction from the block of assets.
The High Court set aside a GST order confirming ITC demand under Section 74 as the authority failed to consider the petitioner’s defence based on IBC moratorium. The matter was remanded for fresh hearing.
