Madras High Court quashes GST assessment for P.N. Traders, ruling that notice served only via portal violates Section 169 and natural justice.
Gujarat High Court quashes GST confiscation order against Lakshay Logistics, citing lack of mandatory notice to the transporter before seizing vehicle and goods.
Madras High Court sets aside reassessment notice against Unitech Exhibition Pvt. Ltd., ruling it was based on change of opinion and issued beyond the four-year limit without new tangible material.
Bombay High Court grants anticipatory bail to directors accused of ₹23 crore wrongful ITC under CGST/MGST Acts, citing lack of need for custodial interrogation and applying SC bail guidelines.
The Gauhati High Court granted bail in a GST fake invoice case, citing non-compliance with legal procedures, including failure to communicate “reasons to believe” for the arrest.
Allahabad High Court held that issuing a GST penalty show cause notice in Form DRC-01 instead of DRC-01A is a technical error and not fatal when the assessee disputes the entire liability and no final demand is made.
The Calcutta High Court ruled that a show-cause notice cannot be quashed due to a lack of pre-SCN consultation, but the department must provide a hearing.
Mere initiation of reassessment proceedings, which remain unfinalized, could not be a ground to deny an assessee the benefits available under the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024.
Anybody carrying on the business of Digital Marketing with cash transactions both on the aspect of receipts and payments in cash below 5% of the turnover, which was below Rs.5 Crores as per the proviso to Section 44 AB (a), the said assessee was not required to file an audit report and they were exempted.
Kerala High Court upholds tax on Guruvayur Devaswom’s voluntary contributions, affirming that the right to own property is not immune to tax laws.
