Delhi High Court held that internal disputes among company directors do not justify condonation of delay in filing ITR, upholding statutory compliance requirements.
The Court held that a vehicle registered in Puducherry but used in Kerala is liable for state motor vehicle tax, dismissing claims of permanent use outside Kerala.
The Court held that inordinate delay of 8–9 years in adjudicating show cause notices violates principles of fairness and cannot be allowed to prejudice the assessee.
The High Court affirmed the assessment by applying its earlier decision while directing payment of differential tax to enable statutory compliance.
The High Court rejected a long-pending challenge, holding that DRI officers are competent to issue show cause notices under Section 28 of the Customs Act.
The High Court set aside the appellate order rejecting the petitioner’s delayed GST appeal, recognizing the death of the engaged Advocate and family circumstances as sufficient grounds for delay.
Bombay HC held that reassessment notices issued with sanction under an incorrect statutory provision are invalid, leading to quashing of notices, assessments, and consequential demands.
The Gujarat High Court ruled that GST confiscation under Section 130 cannot precede the full procedure under Section 129, emphasizing statutory compliance in transit seizures.
Chhattisgarh High Court held that denial of refund claim on the basis of limitation cannot be justified, since amount during investigation was paid under bona fide belief and particularly, when the Department itself acknowledged non-liability. Accordingly, appeal is allowed.
Madras High Court held that issuance of show cause notice under section 74 of the Goods and Services Tax Act, 2017 impermissible since tax already paid voluntarily and there was no tax liability to be paid at the time of issuance of show cause notice. Accordingly, notice quashed.
