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.
The Kerala High Court ruled that an income tax assessment based on a DVO’s valuation cannot be revised under Section 263 without concrete material proving error.
Gauhati High Court sets aside GST demand in Phanidhar Borsaikia case, citing lack of proper show cause notice under CGST Act Section 73, relying on Construction Catalysers precedent.
Madras High Court sets aside tax demand against Roop Rajat Exports, citing lack of personal hearing and natural justice violation under GST Act.
Madras High Court rules assessment reopened under Section 147, completed under 143(3), is invalid if mandatory Section 143(2) notice isn’t issued.
Madras High Court sets aside GST demand and bank attachment on Tvl. Arun Medicals, citing natural justice violation and allowing the petitioner to present their case.
