Delhi High Court stops GST authorities from recovering a refund from Ikiraon Technologies Pvt. Ltd. The court’s order protects the company until the GST Appellate Tribunal is operational.
Where the Transfer Pricing Officer (TPO) accepted international transactions at arm’s length without proposing any variation under Section 92CA(3), assessee did not qualify as an “eligible assessee” under Section 144C(15)(b).
Since the SCN did not propose retrospective cancellation or raise the issue of non-existent premises, the impugned cancellation order was unsustainable therefore, assessee’s GST registration should be treated as cancelled only from 31 December 2024, the date of the SCN.
Gujarat HC set aside an income tax reassessment order after the AO failed to consider the taxpayer’s detailed reply, emphasizing adherence to natural justice principles.
Ramachandra Reddy Vs DCIT: The Karnataka High Court quashes reassessment notices issued by jurisdictional AOs, holding that after the March 29, 2022 notification, all such proceedings must be conducted via the mandatory faceless regime under Section 151A.
Delhi High Court held that AO is required to bring on record cogent evidence to justify the invocation of Section 13 of the Income Tax Act to deny exemption. Notably, material collected from the internet cannot be termed as corroborative piece of evidence. Accordingly, writ of revenue dismissed.
Bombay High Court held that Section 62 of the Bombay Sales Tax Act empowers the Tribunal to rectify glaring error. Thus, earlier order which ignored binding precedents can be rectified. Writ disposed of accordingly.
Bombay High Court held that having regard to the provisions of Section 55(6) of the Bombay Sales Tax Act, 1959, the Tribunal, acting as an Appellate Authority, certainly had powers to modify the order of part payment passed in First Appeal while hearing the Second Appeal.
Madras High Court held that petitioner failed to reply since GST show cause notice was only uploaded on the GST portal and petitioner was unaware about the same. Accordingly, impugned order is quashed and the matter is remanded to respondent for fresh consideration.
Gujarat High Court rejects Revenue appeal, holding Rajkot Jilla Gayatri Parivar Trust eligible for Section 80G approval citing SC precedents on consistency.
