Gujarat High Court held that order of acquittal passed by Trial Court justified as accused has created a reasonable doubt of financial capacity of applicant to give hand loan and applicant has failed to prove his financial capacity.
Allahabad High Court ruled that a hotel’s failure to update GST contact details does not invalidate ex-parte assessment. Notices sent to registered email/mobile are valid service under GST Act Section 169. Petitioner directed to appellate remedy.
The Rajasthan High Court maintained a stay order in Mohit Kirana Store vs. CBIC, questioning the legality of a circular delegating summons power under the GST Act.
Himachal Pradesh High Court held that date of making payment under Sabka Vishwas [Legacy Dispute Resolution] Scheme [SVLDR Scheme] extended due to COVID pandemic since denying benefit of SVLDR Scheme would be contrary to the object of the scheme.
Jharkhand High Court held that review can only be sought if there is a mistake or an error apparent on the face of the record. A review petition has a limited purpose and cannot be allowed to be ‘an appeal in disguise’. Accordingly, review petition dismissed.
The Bombay High Court set aside a GST recovery notice issued to a bank, ruling that the taxpayer must receive prior notice and an opportunity to dispute liability under Section 79(1)(c) of the CGST Act.
The Madras High Court directed a fresh GST assessment, citing a violation of natural justice when a taxpayer’s emailed reply was ignored and no personal hearing was granted.
Madras High Court held that the question of jurisdiction of Jurisdictional Assessing Officer (JAO) to conduct proceedings under section 148A of the Income Tax Act is referred to Larger Bench. Accordingly, writ disposed of.
According to assessee, these claims were arbitrarily “zeroed out” in June 2018 without any speaking order or prior intimation, and without issuing a deficiency memo highlighting the alleged deficiencies in the claims.
The applicant sent the statutory demand notice to the accused on 23.05.2009 which was duly served but no payment was made. The applicant filed the criminal complaint before the Court of the Judicial Magistrate u/s. 138 of the NI Act, 1881.
