The Allahabad High Court ruled that misclassification of goods alone does not warrant a Section 129 penalty under U.P. GST Act, requiring refund of any deposited penalty.
Notices issued to a taxpayer on the ground that the Income Tax Department failed to issue them in compliance with the mandatory faceless assessment procedure, thus disregarding binding judicial precedents that have adjudicated on the matter was invalid.
Delhi High Court held that proper opportunity of being heard not got as petitioner was unaware about issuance of SCN which was uploaded on GST portal under ‘Additional Notices Tab’. Accordingly, matter remanded back and order set aside.
The court held that Revenue would be permitted to revive the show cause notices already issued and take further proceedings in accordance with law. It was also clarified that other connected legal issues not directly covered by this ruling remained open to be contested at the appropriate stage.
Karnataka High Court held that notices or communication issued by department sent to old email address of the petitioner instead of updated email address not justifiable. Accordingly, order not sustained in view of no proper notice and no proper opportunity of fair hearing.
Delhi High Court held that application for de-freezing bank account frozen under the Prevention of Money Laundering Act, 2002 [PMLA] cannot be permitted since the same would risk directly undermining the objectives and framework of the PMLA.
Calcutta High Court sets aside a GST order due to lack of personal hearing and unconsidered response, remanding the case for fresh adjudication.
Calcutta High Court remands income tax appeal, setting aside NFAC’s order due to lack of personal hearing and directing re-adjudication within 16 weeks.
The Madras High Court has invalidated a GST order against Rethinsamy Mahalingam, citing the tax officer’s failure to consider the assessee’s reply.
The Kerala High Court has stayed recovery proceedings for one month, allowing petitioners to shift their income tax appeals to the Tribunal under Section 253(1)(d).
