The Madras High Court allows an appeal by Tvl. Deepa Traders against a GST demand, condoning a 285-day delay. The court’s decision, citing the lack of a physical notice, directs the appellate authority to hear the case on its merits.
The Delhi High Court has set aside GST orders against Raj International, citing a failure by tax authorities to consider the company’s detailed reply and provide an effective personal hearing.
The Rajasthan High Court ordered the CBDT to extend the Tax Audit Report (TAR) due date to October 31, 2025, citing widespread technical glitches on the e-filing portal and a substantial filing shortfall.
In the instant case, the grievance of assessee was directed against the impugned notices dated 24.03.2025 and 28.05.2025 issued under Section 148A(1); the order passed under Section 148A(3); and the consequential notice issued under Section 148, all pertaining to AY 2019-20.
The Kerala High Court ruled that taxpayers must first challenge the validity of a reassessment notice lacking a Document Identification Number (DIN) with the Assessing Officer.
Kerala High Court has dismissed Vimala Hospital’s appeal, ruling that an error in a tax return cannot be corrected through a rectification plea if a revised return was not filed within the statutory timeframe. The court upheld the lower authorities’ decision, stating that the hospital’s voluntary declaration of anonymous donations in its return was binding.
High Court ruled that Section 281B provisional attachment lapses after six months unless extended, directing village officers to restore assessee’s property rights.
The Kerala High Court has granted a hotel a new chance to appeal its tax case, despite a 588-day delay. The court ruled that dismissal on a technicality was unjust when the original tax order may have violated natural justice, ordering the hotel to pay a ₹3 lakh cost for its negligence.
The Gujarat High Court is hearing a petition from the Chartered Accountants Association regarding persistent glitches on the new Income Tax Portal. The petition alleges that the portal’s technical failures, delayed release of forms, and numerous validations have caused significant hardship to taxpayers and professionals, leading to a truncated compliance window and potential penalties.
Gujarat High Court held that the proceedings under Section 148 of the Income Tax Act cannot be initiated to review the earlier stand adopted by the Assessing Officer. Accordingly, initiation of reassessment proceedings u/s. 148A(d) on the same ground which is already considered by AO cannot be sustained.
