The Gujarat High Court dismissed most of the Revenue’s appeal against Gujarat Urja Vikas Nigam Ltd., clarifying Section 14A, capital grants, and interest income taxation.
Madras High Court affirms reassessment in A. Sridevi case, citing failure of full disclosure and rejecting ‘change of opinion’ argument.
Meghavi Minerals Pvt Vs ITO (Gujarat High Court) Gujarat High Court has upheld the Income Tax Officer’s (ITO) decision to reopen the assessment of Meghavi Minerals Pvt. Ltd. for the assessment year 2012-13. The court rejected the company’s challenge to the Section 148 notice of the Income Tax Act, 1961, which initiated reassessment proceedings based […]
Madras High Court upholds reassessment against Empee Holdings, affirming factual findings on interest-free loans to group companies and disallowing set-off.
Madras High Court rules GST appeal limitation period begins from the physical dispatch date of the assessment order, not the order date. Appeal rejected for delay now to be heard on merits.
The Calcutta High Court ruled that taxpayers cannot be prejudiced by inadequate information in GST refund deficiency memos, allowing re-filing of applications.
Bombay High Court slaps ₹10,000 cost on Zarah Rafique Malik for failing to inform the tax officer about pending DRP objections, setting aside the assessment order for re-consideration.
Delhi High Court modifies retrospective GST registration cancellation for Natraj Steels to align with the show cause notice date, providing partial relief to the petitioner.
Madras High Court sets aside a ₹16.67 crore GST demand on Sri Balaji Tollways due to mechanical confirmation of ITC mismatch, ordering a fresh inquiry.
Madras High Court mandates at least one reminder notice via RPAD before passing ex-parte GST assessment orders, citing natural justice in Pioneer Products case.
