Delhi High Court rules provisional bank account attachment invalid once GST appeal is filed & pre-deposit made, citing Section 107(7) and Supreme Court precedent.
Kerala High Court quashes tax notice against company after NCLT approved resolution plan, citing IBC’s ‘clean slate’ principle.
Patna High Court has nullified an assessment order against Singh Traders, citing a breach of Section 75(4) of the GST Act which mandates a personal hearing.
Calcutta High Court dismisses revenue appeal, upholding ITAT’s decision to quash reassessment against Gillanders Arbuthnot due to lack of new evidence.
Gujarat High Court invalidates reassessment notice, citing department’s failure to issue fresh 148A(b) notice post-faceless transition as per Supreme Court.
Gujarat High Court rules companies can claim a refund of unutilized compensation cess on coal used for exported goods, even with IGST payment.
Delhi High Court rules “three months” for SCN is “three calendar months,” not 90 days, upholding a demand order and rejecting a plea for more hearings.
Madras High Court has directed authorities to review BNBS Exports representation to remove risky exporter tag and sanction pending duty drawback and RoDTEP claims
The Chhattisgarh High Court has upheld a Central GST show cause notice against South Eastern Coalfields Limited, clarifying that Section 6(2)(b) does not bar a notice without a prior adjudication.
Madras High Court sets aside tax order against deceased assessee, citing no notice to legal heirs and improper rejection of rectification application.
