The Delhi High Court ruled that a GST Show Cause Notice issued after the death of the proprietor is void ab initio, quashing both the notice and the resulting order. Recovery may proceed against the deceased’s estate.
The Court observed that relevant turnover and business details were not disclosed in the petition. It instructed the Petitioner to submit an affidavit providing turnover, business nature, and ITC details before proceeding with adjudication.
Calcutta High Court set aside an income tax assessment order initiated in the name of a deceased individual, highlighting that proceedings must be directed to legal heirs.
Gujarat High Court held that the refund of unutilised Input Tax Credit of Compensation Cess is admissible even if the goods are exported on payment of Integrated Goods and Services Tax [IGST]. Accordingly, the present petition is allowed and refund is granted.
Delhi High Court held that invocation of the extraordinary jurisdiction of this Court under Articles 226 and 227 of the Constitution unwarranted since efficacious alternative remedies under DRT and NCLT. Accordingly, writ petition is misconceived.
Himachal Pradesh High Court held that bail application is liable to be dismissed since twin conditions laid down in section 37 of Narcotic Drugs and Psychotropic Substances Act (NDPS) not satisfied. Accordingly, petition dismissed.
The Court held that penalty proceedings issued six to nine years late under the repealed VAT law were unreasonable and without jurisdiction. It ruled that powers must be exercised within a reasonable timeframe and quashed all notices and orders.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act is mere change of opinion since there is no failure on part of assessee as to full and true disclosure. Accordingly, reassessment is liable to be quashed and set aside.
The Delhi High Court rejected an application seeking condonation of a nine-month delay in filing a revised ITR, holding that no sufficient cause or genuine hardship was established. The original ITR had been filed on time, and the delay was deemed excessive.
The Delhi High Court allowed a company to file a GST appeal despite delay, citing the serious illness of a key director. The Court emphasized procedural fairness while the validity of related notifications remains pending before the Supreme Court.
