The Orissa High Court has condoned a 15-day delay in a tax appeal, finding the department’s explanation for the late filing to be plausible.
Calcutta High Court quashed Section 148/148A notices and orders for A.Y. 2020-21, noting that the assessing officer issued notices in the name of deceased Chiranjilal Agarwala instead of the legal heir, making the proceedings unsustainable.
The Bombay High Court quashed income tax notices issued to a man who died in 2016. The court ruled that tax notices and proceedings against a deceased person are non-est and void from the beginning.
The Delhi High Court set aside a conflicting GST assessment order against Siemens Ltd., ruling that two separate, contradictory orders for the same period were impermissible.
Delhi HC intervened in a GST dispute, staying proceedings against Dhruv Medicos Pvt. Ltd. The Court noted that the audit report was finalized before the petitioner submitted its reply, raising Rule 101(4) compliance issues.
The Madras High Court allowed Shami Industries to file a GST appeal despite a marginal delay, on the condition that the company deposits 25% of the disputed tax.
The Delhi High Court has denied a request for a pre-deposit waiver for a CESTAT appeal but granted the petitioner, N.K. Sharma, an extension to pay the remaining amount.
Chhattisgarh High Court dismisses Educomp’s plea to quash a bank guarantee invocation, citing ongoing arbitration proceedings as the matter’s proper forum.
The Madras High Court quashed a second GST assessment order against a petitioner for the same tax period, citing no scope for duplicate proceedings.
The Gauhati High Court found no immediate threat of arrest for petitioners who received a GST notice, as they can be represented by a consultant.
