The High Court declined to entertain a writ challenging a GST order, holding that no exceptional case was made out to bypass the appellate remedy. The ruling reiterates the principle of exhausting statutory appeals before invoking writ jurisdiction.
Gauhati High Court held that writ petition is not maintainable due to availability of alternative efficacious remedy under the provisions of Section 85 of the Finance Act, 1994 before appellate authority. Accordingly, writ petition dismissed.
Bombay High Court held that registration of vehicle in the name of innocent purchaser cannot be cancelled solely on the basis that initial registration was obtained by making false representation on the basis of forged documents.
Orissa High Court held that filing of writ petition challenging adjudication order under section 73 of the GST Act after inordinate delay of around one year with adequate reasoning for inordinate delay cannot be entertained. Accordingly, writ petition is dismissed.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act is liable to be quashed since name of the petitioner is not appearing in any of the information and documents which were found during course of search. According, petition is allowed.
Court considered whether admissions made by seller in settlement proceedings could affect purchaser’s depreciation claim. It held that such admissions do not undermine depreciation claimed on a bona fide slump sale.
Delhi HC held that issuing multiple reassessment notices under Section 148 based on same ‘reasons to believe’ is valid. Petition challenging notices for A.Y. 2021-22 was dismissed.
Karnataka High Court quashed a GST revision order, holding that revisional powers under Section 108 cannot be invoked without initiating proceedings under Section 73 or 74
The Bombay High Court set aside a GST cancellation order, highlighting the need for reasoned decisions and proper consideration of submissions in accordance with natural justice
Court rejected writ petition challenging GST demand, directing petitioner to pursue appeal under Section 107 due to alleged fraudulent Input Tax Credit transactions.
