The Delhi High Court upheld the quashing of a penalty imposed under Section 271(1)(c) of the Income Tax Act. The court ruled that the penalty notice was invalid because it failed to specify whether the penalty was for ‘concealment of income’ or ‘furnishing inaccurate particulars’.
Calcutta High Court held that delay of 180 days in filing of an appeal before Tribunal condoned since Tribunal is the last fact finding authority and delay of 180 days cannot be stated to be inordinate nor the assessee can be stated to have been not diligent in prosecuting matter.
Delhi High Court denies a trader’s GST refund petition, citing the cancellation of their GST registration and a failure to disclose this key information.
The Allahabad High Court ruled that when a best judgment assessment is conducted, the assessee has the burden to prove that the tax authorities’ findings are perverse.
The Punjab and Haryana High Court dismissed a challenge to a SARFAESI Act notice, directing the petitioners to use the statutory remedies available under the Act.
Delhi High Court halts coercive recovery for Shiningkart’s GST interest demand, noting overlapping claims from state and central authorities for the same period.
Delhi High Court directs authorities to accept and re-hear L&T’s rectification application for a ₹2.38 crore GST demand, citing a prior dismissal without hearing and data availability.
Delhi HC clarifies the conditions under which a refund can be withheld under Section 54(11) of Central Goods and Service Tax (CGST) Act, 2017.
The Delhi High Court has ruled that a GST taxpayer is not a defaulter if an appeal with a pre-deposit is pending. The court directed authorities to issue an NOC and process a fresh GST registration.
The Jharkhand High Court has granted anticipatory bail to an accused in a GST fraud case, citing a completed investigation and lack of need for custodial interrogation.
