Bombay High Court ruled that transferring a taxpayer’s case is unnecessary when assessment for relevant year has already been finalized, quashing earlier impugned order.
Gujarat High Court held that non-granting of personal hearing in spite of being requested is clear violation and breach of principles of natural justice. Accordingly, order quashed and remanded to AO for fresh de novo order.
The High Court held that a later Supreme Court judgment cannot justify invoking Section 254(2) to modify an ITAT order passed according to the prevailing law.
The Bombay High Court held that when sales are accepted, entire bogus purchases cannot be added; only profit difference is taxable in the case of traders.
Gujarat High Court held that order passed in GST MOV-11 is appealable before appellate authority as per provision of section 107 of the Central Goods and Services Tax Act [GST Act]. Accordingly, petitioner not entertained in view of the alternative efficacious remedy available to the petitioner.
Andhra Pradesh High Court set aside a GST order lacking a Document Identification Number, citing Supreme Court and CBIC circular precedents.
Allahabad High Court quashed GST orders under Section 74, holding that ITC cannot be denied when purchases were made from a registered dealer whose GST registration was later cancelled.
Calcutta High Court admits plea challenging GST adjudication order and validity of CBIC notifications extending limitation period under Section 168A of the CGST Act.
Delhi High Court held that bail application in GST fraudulent Input Tax Credit [ITC] matter is allowed since entire evidence has already been collected and there is little likelihood of tampering with evidence.
The High Court set aside the ex-parte assessment and appeal order, granting the partnership firm another opportunity to respond to the Section 148 notice. The ruling accepts the taxpayer’s non-response as due to bona fide, unavoidable circumstances.
