The Madras High Court condoned a 44-day delay in Form 10B audit report filing for Centre for Educare and Research Charitable Trust, citing the auditor’s Covid-19 illness. A Rs. 5,000 cost was imposed.
The Jharkhand High Court has set aside a reassessment order against Anvari Khatun, citing the absence of a mandatory Section 148A notice. The case is remanded for fresh consideration with proper procedure.
The Jharkhand High Court has set aside an order dismissing a GST appeal by J.J. Electrotech Private Limited, ruling that a one-day delay fell within the condonable period.
Madras High Court dismisses Tvl. M. Reddiapatti Industries Sales Society’s writ petition challenging a GST assessment, citing laches and the petitioner’s prior admission of tax liability in a reply.
The Madras High Court has remanded the tax case of Tvl. SKP Readymix to the Commissioner of Commercial Taxes, citing a lack of detailed discussion in the original order.
The Allahabad High Court quashed a GST demand order, ruling that it must include relevant facts and decision basis, not merely refer to previous notices.
High Court holds reassessment invalid; share value difference on exchange for interest in a not-for-profit entity not taxable as perquisite under Section 2(24)(iv).
The Delhi High Court has permitted Delhi Foils and Abinox Industries to file a single consolidated appeal against a common GST demand order, granting time for pre-deposit.
Madras High Court set aside a GST liability order against Rethinasamy Gandhi for transportation services to TASMAC, citing failure to consider Reverse Charge Mechanism.
Madras High Court quashes GST interest levy on Tamil Nadu State Transport Corporation, citing technical issues and an existing balance in the electronic cash ledger.
