The High Court quashed a Section 148 notice issued by the Jurisdictional Assessing Officer, confirming that such notices must follow the faceless assessment procedure.
The Court held that uploading a show cause notice on the GST portal after cancellation of registration violates natural justice, leading to quashing of Section 73 orders.
The High Court rejected the argument of delayed receipt of the revised mark sheet due to absence of proof. It affirmed the dismissal of the writ petition seeking another re-evaluation.
The High Court dismissed the revenue’s appeal as the tax effect was below ₹2 crore, applying the CBDT monetary limit circular and leaving the Tribunal’s deletion of the Section 68 addition undisturbed.
Allahabad HC quashed penalties under Section 129(3) of GST Act where Part B of the e-way bill was not filled due to a technical error and no intent to evade tax was found.
The High Court set aside reassessment proceedings after holding that notices issued by a Jurisdictional Assessing Officer violate the faceless assessment mandate under Section 151A.
The High Court held that once the Revenue accepted partial relief on bogus purchases, further reduction by the ITAT involved only estimation and raised no substantial question of law.
Court ruled that repayment of sums in cash violates Section 269T and attracts penalty under Section 271E, even when the same sums were treated as income under Section 68 in an earlier assessment.
The Calcutta High Court held that retrospective cancellation of a supplier’s GST registration alone cannot justify denial of Input Tax Credit, requiring a reasoned evaluation of submitted documents.
The Bombay High Court quashed an order as the show-cause notice failed to specify date, time, and venue for personal hearing, violating Section 75(4) of the GST Act. The Court restored the proceedings for lawful adjudication.
