Andhra Pradesh High Court held that issuance of notice in Form GST ASMT-10 under rule 99 of A.P. Goods and Services Tax Rules, 2017 read with Section 61 of A.P. Goods and Services Tax Act, 2017 by Deputy Commissioner without authorization of Chief Commissioner lacks authorization and hence liable to be quashed.
Delhi HC verdict on Northern India Zonal Assembly of The Mar Thoma Church’s case against Income Tax Department. The court calls for a swift resolution to a four-and-a-half-year-old appeal.
Bombay High Court quashes Deputy Commissioner’s order rejecting refund due to a typographical error in invoices, directing re-examination of the refund application with additional evidence.
Bombay High Court dismisses the appeal, affirming the Tribunal’s ruling on treating purchases as bogus and upholding the addition of 12.5% profit element.
Delhi High Court held that rejection of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) on ground that investigation has not been concluded is unsustainable as SVLDRS doesn’t exclude taxpayers in respect of whom investigation is not concluded.
HC direct appellant to file application for revocation of cancellation of GST registration within the specified time under Section 30 of the CGST Act in terms of specific procedure notified vide Notification dated 31.03.2023
Patna High Court overturns the cancellation of Nihal Akhtar’s GST registration due to lack of reasons cited, citing principles of natural justice.
Delhi High Court held that the legislative history of Section 245A of the Income Tax Act indicates that the proceedings for assessment, re-assessment and re-computation u/s. 148, prior to issuance of notice u/s. 148 of the Act, were excluded from the scope of the definition of the term ‘case’. Literal interpretation of language of section 245A is justifiable.
Allahabad High Court ruled that cancellation of GST registration cannot be solely based on labeling a firm as bogus. Court quashed orders passed by authorities
Delhi High Court held that the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2008 coming into force from 20.10.2008 hence the amendments are not applicable to search conducted prior to effective date.
