Respondent/Assessee is a limited company. Original assessment order was passed on 31.08.2006. The assessment was reopened and was completed u/s. 143(3) r.w.s 147 of the Act on 30.12.2009 qua computation of capital gains regarding assessee’s sale of its land and building.
Telangana High Court held that non-granting of at least seven days for furnishing reply is against the Standard Operating Procedure [SOP] dated 03.08.2022 issued by department. Accordingly, notice and order thereof is not sustainable.
Calcutta High Court clarifies Section 73 & 74 GST notices are distinct. Quashes double demand on ITC, upholds RCM demand clarity in Sayan Biswas case.
Bombay High Court criticises UIDAI, banks, and tax authorities over five-year delay in addressing Aadhaar-PAN identity fraud against a Mumbai trader.
Patna High Court dismisses writ petition in Rs 3 crore ITC fraud case involving multiple GSTINs and NIL returns, stating no prima facie grounds for intervention under Article 226.
Kerala High Court rules assessment proceedings against a deceased person are invalid if notice isn’t served to legal heirs under Section 93 of the CGST Act.
The Orissa High Court has dismissed a writ petition from Manoj Distributor as infructuous after the GST department withdrew an attachment order, acknowledging a pending appeal with pre-deposit.
Madras High Court condones a one-day delay in filing a GST appeal, setting aside the department’s rejection, as the due date fell on a Sunday, ensuring a fair hearing on merits.
The Madras High Court ruled that income tax assessment and penalty proceedings cannot survive if the foundational Section 148 reassessment notice has been statutorily quashed.
Madras High Court ruled that income tax reassessment based on information already available in audited financial statements is invalid, finding no failure by the company to disclose material facts.
