Delhi High Court rules on GST: delayed DRC-07 upload doesn’t void orders, email service is valid, and consolidated SCNs for fraud cases are permitted.
The Rajasthan High Court quashed an order rejecting a charitable trust’s application to condone a delay in filing an audit report (Form 10B), emphasizing that a taxpayer should not suffer due to a professional’s mistake.
The Karnataka High Court set aside an order against NL Tile Art Pvt. Ltd., citing that tax authorities failed to consider the company’s annual returns and ITC reversal forms.
Orissa High Court stays GST demand on ISD credit distribution, cites Karnataka HC precedent, examines constitutionality of Section 21 CGST Act.
The Karnataka High Court dismissed an appeal from the Income Tax Department, affirming the Tribunal’s decision to remand a case for reconsideration of an 80G registration application.
The Delhi High Court has upheld a Customs Department seizure of mobile tempered glass labeled “Made in China,” directing the petitioner to join the investigation and avail appellate remedies.
The Uttarakhand High Court has permitted a taxpayer to apply for paying GST dues in installments under Section 80 of the GST Act, granting a temporary stay on recovery proceedings.
The Rajasthan High Court, citing prior judgments, invalidated a reassessment notice under Section 148 of the Income Tax Act because it was issued by a Jurisdictional Assessing Officer instead of the designated Faceless Assessing Officer.
Read how the Rajasthan High Court handled a technical objection by the tax department. The court ruled that an application for the release of seized items should not be rejected due to a missing word in the address, emphasizing the need for diligent processing by officials.
The Delhi High Court ordered the conditional release of a rare B.C. Sanyal painting, challenging a customs order that revalued it and imposed fines on Uday Jain’s art gallery.
