Jeel Kandla Service & Anr. Vs Union of India and Ors. (Calcutta High Court) The appeal arose from a judgment of a Single Judge dismissing a writ petition challenging an order of the Regional Director, Eastern Region, Ministry of Corporate Affairs, which had permitted shifting the registered office of a company from West Bengal to […]
The petitioner challenged a single Section 74 GST notice issued for FY 2018-19 to FY 2023-24. The High Court issued notice and stayed the passing of the final order pending further proceedings.
Smt. Jayamma W/O. Late Sri. Kalegowda Vs Directorate of Enforcement (Karnataka High Court) The Karnataka High Court considered a challenge to a provisional attachment order issued by the Directorate of Enforcement (ED) under Section 5 of the Prevention of Money Laundering Act, 2002 (PMLA). The petitioner contended that the ED had failed to comply with […]
The Court held that once the GSTAT became functional and appeal timelines were extended, disputes should be pursued before the statutory forum. The petitioner was directed to comply with the pre-deposit requirement under Section 112(8).
The Court emphasized that procedural defaults should not override substantive tax benefits where genuine hardship exists. It directed tax authorities to consider delayed returns and proceed with assessments in accordance with law.
The Madras High Court held that letters issued to customers before determination of tax liability could not be used for recovery action. The Court ruled that such communications were invalid in the absence of a crystallised tax demand.
The Allahabad High Court held that a taxpayer cannot effectively respond to a show cause notice without access to the documents relied upon by the department. The order under Section 74 was set aside and the matter remanded for fresh adjudication.
The Kerala High Court quashed an order denying input tax credit after finding that the taxpayer had filed returns before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.
The Court noted that the complaint against the Resolution Professional and the related proceedings stemmed from CIRP proceedings before the NCLT, Bengaluru. It therefore declined to adjudicate the matter on merits.
The Allahabad High Court quashed GST registration cancellation and revocation rejection orders after finding that hearing dates were fixed before the expiry of the reply period. The Court held that such notices deny a meaningful opportunity of hearing and violate natural justice.
