Madras High Court allows Lucky Traders to appeal a 2021 tax order, citing a government notification extending appeal deadlines for specific cases.
Bombay High Court condones delay in Form-10 filing for a charitable trust, citing pandemic impact, past compliance, and no mala fide intent.
Bombay High Court directs firm to pursue tax assessment remedies, declining to quash search notices over factual disputes
In our view, the Assessing Officer grossly erred in doing so. The Assessing Officer ignored the fact that the said amount was not debt payable by the Assessee but the same was debt receivable by it. Therefore, the amount did not represent liability of the Assessee but in fact was its asset.
There is no cavil that an addition can made on the basis of documents, which are found during the course of Search and Seizure operations if on appreciation, it is found that the said documents have a bearing on the income of the Assessee.
Delhi High Court rules against arbitrary retrospective GST cancellation for Bangalore Sales Corporation, citing procedural delays and lack of justification.
Bombay High Court held that revocation of courier licence justified on account of non-compliance with the obligations under Regulations 13(a), 13(i), and 13(g) of the Courier Imports And Exports (Clearance) Regulations, 1998. Accordingly, writ petition dismissed.
Kerala High Court held that GST notice issued via WhatsApp is not a valid mode of service of notice as contemplated under Section 169 of the Central Goods and Services Tax Act, 2017. Accordingly, appeal allowed and matter restored back to competent authority for fresh consideration.
Gujarat High Court held that GST orders uploaded on GST portal cannot be unsigned as upload on GST portal is not possible without signature. Accordingly, writ petition is dismissed as being devoid of merit.
Gujarat High Court dismisses plea challenging GST interest advisory, clarifying new Rule 142B requires intimation before recovery under Section 79.
