The Delhi High Court has set aside a GST rectification order, ruling that it was passed by the wrong department and without a personal hearing, and directing a fresh hearing by the original authority.
The Gauhati High Court has voided a GST order against a deceased taxpayer, but has allowed authorities to initiate fresh proceedings against his legal heirs after discovering that returns were filed in his name after his death.
Gujarat High Court has dismissed a petition to quash an FIR against a former employee accused of siphoning funds, rejecting claims that transactions were for income tax benefits.
NCLT had no discretion to appoint an IRP other than the one proposed by the applicant, unless disciplinary proceedings were pending. As the NCLT’s order substituting the recommended IRP lacked statutory support, it was quashed and the matter remitted for fresh consideration.
The Patna High Court has granted anticipatory bail to the registered owner of a scooter from which 80 liters of illicit liquor were seized, citing the accused’s absence from the scene and lack of criminal history.
The Madras High Court mandates an online application for GST order rectification clarifying that a timely offline application serves to meet the limitation period under Section 161 of the GST Act.
The final order passed by CESTAT dated 22nd March, 2024 did not deserve interference. Nonetheless, the Court observed that revocation of courier registration for the entire period till 2031 was ‘disproportionate’ as though assessee was complicit, it was not the ultimate beneficiary.
Allahabad High Court allows ITC claim as e-Way bill confirms actual goods movement, despite supplier’s GST registration being cancelled after the transaction.
The Allahabad High Court has granted bail to an individual accused of GST evasion, citing the offense’s compoundable nature, the accused’s lack of criminal history, and willingness to pay the compounding fee.
The Bombay High Court has issued a notice to the Attorney General to hear a petition challenging the definition of ‘spouse’ under the Income Tax Act for same-sex couples.
