The Madras High Court ruled that the limitation period for a GST appeal begins only when an order is effectively communicated, not from a simple portal upload.
Karnataka High Court rules in favor of JSW Steel, stating the denial of a cross-examination opportunity for third-party witnesses in a GST adjudication violates natural justice principles.
The Delhi High Court set aside the entire reassessment process against Siam Stock Holdings Ltd. after finding that all official notices were sent to a former employee’s email address, violating principles of natural justice and rendering the proceedings invalid.
Benefit of CBIC Notification dated 2 November 2023 extending limitation for filing appeals up to 31 January 2024 could not be denied merely because adjudication order was passed after 31 March 2023; appeals restored subject to compliance with pre-deposit conditions.
In a pragmatic ruling, the Karnataka High Court has allowed B.V. Sreenivasa Reddy to use a portion of the revenue from his attached windmills to cover maintenance costs, ensuring the assets remain operational to maximize tax recovery for the Income Tax Department.
Delhi High Court rules that a tax refund cannot be blocked by system limitations, directing the tax department to issue a manual refund in a demerger case.
Bombay High Court confirms tax penalties cannot be imposed solely on additions made through ad hoc estimations, dismissing a revenue appeal against Colo Colour Pvt. Ltd.
Karnataka High Court has ruled that reassessment notices issued after April 1, 2021 for AY 2015-16 are invalid, following a Supreme Court precedent.
Delhi HC sets aside the rejection of an exporter’s GST refund, ruling the department’s reasoning was flawed as the LUT was filed before exports.
Calcutta High Court quashed a GST penalty under Section 129, ruling the tax authority relied solely on an unverified supplier statement without proving intent to evade tax.
