The Calcutta High Court ordered the revival of a GST registration that was canceled for non-filing of returns, stating that cancellation is counter-productive to revenue.
The Andhra Pradesh High Court, in the case of N.Srinivasa Rao vs. State of Andhra Pradesh, directed authorities to consider a petitioner for promotion despite a pending departmental inquiry, citing administrative timelines for such proceedings.
Uttarakhand High Court held that inquiries into GST registration, dues, and TDS deductions cannot be addressed through a writ petition and advised proper authority approach.
The Calcutta High Court reinstated Sourav Ganguly’s GST appeal, calling the demand for a further pre-deposit a travesty of justice since an excess amount had already been recovered.
The Punjab & Haryana High Court stayed SARFAESI Act proceedings for borrowers against Hinduja Housing Finance, subject to a Rs.10 lakh deposit, leading to the regularization of the account.
Delhi High Court held that retrospective cancellation of GST registration merely because petitioner has not filed reply to GST notice is not justifiable. Accordingly, order cancelling GST registration set aside and matter restored back for fresh adjudication.
Allahabad High Court criticises GST officers for ignoring binding precedents in Rajdhani Udyog case; seeks affidavits from officials on non-compliance.
Madras High Court held that passing of ex-parte order and imposing penalty under section 125 of the GST Act is not sustainable since GST notice was uploaded only in the GST portal and not served physically. Accordingly, matter remanded back for fresh consideration.
Bombay High Court rules against the Income Tax Department, stating that a reassessment notice issued after 4 years is invalid without a clear allegation of the assessee’s failure to disclose material facts.
Bombay High Court held that re-assessment notice issued u/s. 148 of the Income Tax Act is bad-in-law as being violative of provisions of section 151(ii) of the Act. Accordingly, order passed u/s. 148A(d) liable to be quashed.
