Madras High Court held that option of admitted liability inadvertently not changed to disputed liability and hence petitioner was unable to file appeal. Accordingly, liberty is granted to file an appeal after depositing 15% of disputed tax amount.
Bombay High Court held that if municipal rateable value doesn’t depict correct annual value, AO can make independent enquiry under section 23(1)(a) of the Income Tax Act and determine the sum which the property is reasonably expected to fetch for purpose of determining annual value u/s. 22.
Allahabad High Court quashes a GST demand of over Rs. 18 lakh against a deceased proprietor, ruling that a show cause notice must be issued to the legal heir.
Madras High Court held that delay of one day in filing of an appeal before appellate authority is condoned since reason for delay appears to be genuine. Accordingly, delay condoned and respondent/ department directed to take appeal on record.
Calcutta High Court remands GST appeal as assessee claims unawareness of SCN uploaded under “Additional Notices and Orders,” ordering appellate authority review.
The Allahabad High Court has dismissed a petition challenging a GST notice, ruling that uploading it to the common portal constitutes valid service under Section 169(1)(d).
The Madras High Court has set aside an ex parte tax order against G.P. Engineers, remanding the case for fresh consideration after 80% of the disputed tax was recovered without a personal hearing.
The Madras High Court has dismissed an appeal by the Income Tax Department, affirming the quashing of reassessment proceedings against Siva Ventures Ltd. due to full disclosure by the assessee.
The Punjab & Haryana High Court quashed a Section 148 income tax notice issued by a Jurisdictional Assessing Officer, citing a mandate for faceless assessment.
Delhi HC mandates fresh adjudication for Raks Trade Logistics’ GST demand, citing “duplication” in order. Petitioner gets chance to reply despite prior non-compliance; costs imposed.
