The Andhra Pradesh High Court held that the challenge to GST summons had become infructuous after the appearance date was over. The writ petition was dismissed as no effective relief could be granted.
The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different location. The petitioner undertook to deposit arrear taxes, interest, late fees, and penalty before seeking amendment.
The Calcutta High Court examined whether its earlier ruling on diesel escalation reimbursement contained an apparent error. It held that no such error existed and dismissed the review petitions.
The Delhi High Court held that acceptance of payment under an approved insolvency resolution plan amounted to settlement of the dispute. As the plaintiff accepted the CIRP amount as full and final settlement, withdrawal of the suit and refund of the entire court fee were permitted.
The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied merely because the sellers registration was cancelled retrospectively.
The Court upheld deletion of the LTCG addition after finding that the Revenue relied on assumptions rather than evidence. Documentary records established the genuineness of the share transactions.
The Delhi High Court held that the period consumed in granting time to the assessee under Section 148A(b) must be excluded while computing limitation. As reassessment proceedings were initiated within time, the Section 148 notice was held valid.
The Court held that the arrest violated Section 35 of the BNSS because the reasons recorded were generic and not specific to the accused. The petitioner was ordered to be released on bail.
The High Court held that reassessment notices issued after the death of the assessee were a nullity and could not be sustained. However, the Revenue was granted liberty to proceed against the legal representatives in accordance with law.
The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a single Section 74 show cause notice. The impugned notice was quashed with liberty to issue fresh notices in accordance with law.
