The Madras High Court set aside an ex parte GST assessment order and remanded the matter for fresh adjudication, directing the petitioner to deposit 25% of the disputed tax.
A GST registration cancellation was quashed because the initial Show Cause Notice (Form GST REG-17) did not include a definite date and time for the taxpayer to appear, failing to meet the requirements of Rule 22(1).
The Gujarat High Court held that a reassessment notice issued in the name of a deceased person is void and unenforceable, quashing the notice and related order.
The Madras High Court held that recovery of penalty under Section 271(1)(c) shall remain stayed when the main income tax appeal involving related issues has been admitted by the court.
The Bombay High Court ruled that the Assessing Officer’s steps under Section 148A, taken despite a continuing stay order, were illegal and directed refund adjustment amounts to be deposited in court.
The Delhi High Court set aside GST demands on Oriental Insurance Company Limited, applying CBIC Circular No. 228/22/2024-GST that regularized reinsurance services for the period from 1 July 2017 to 24 January 2018.
The Gauhati High Court set aside a GST order issued without a valid show cause notice under Section 73(1) of the AGST Act, holding that a DRC-01 summary cannot replace a detailed notice.
Gujarat High Court held that denial of IGST refund under rule 96(10) of the Central Goods and Services Tax Rules without considering additional evidences produced by the assessee is not justifiable. Accordingly, matter remanded back to appellate authority for fresh de-novo order.
Madras High Court held that ‘crypto currency’ is a property which is capable of being held in trust. Accordingly, held that applicant is entitled to an interim protection under section 9 of the Arbitration and Conciliation Act.
Kerala High Court held that proviso to Section 194A(3) of the Income Tax Act which requiring co-operative society to deduct TDS on interest amount is constitutionally valid. Accordingly, writ petitions are dismissed.
