Delhi High Court sets aside reassessment proceedings and demand notice issued in the name of a deceased assessee, emphasizing invalidity of notices.
The Madras High Court directed authorities to consider RR Hotel’s application for the New Samathana Scheme 2023, acknowledging assessment delays were not the taxpayer’s fault, citing a Supreme Court precedent.
Madras High Court sets aside an order against P. Godwin Prasanna, citing a violation of natural justice as notices were unserved. The case is remanded for fresh consideration, contingent on a ₹50,000 payment by the petitioner.
Madras High Court sets aside a tax assessment order against Quality Surgical Stores, citing violations of natural justice and GST Act for lack of personal hearing and time to respond.
Madras High Court restores a GST appeal dismissed for non-payment of pre-deposit, allowing the petitioner two weeks to comply due to inadvertence.
The Madras High Court has directed tax authorities to consider a fresh representation from M.Sundarapandian regarding a pending income tax refund of Rs. 74,483 for AY 2016-17 within six weeks.
Madras High Court permitted Tuskers Associates to file a late GST appeal with a 15% pre-deposit, challenging a demand over non-reflection of credit notes and ITC reversal in GSTR-2A.
The Allahabad High Court ruled that excess stock found during GST checks should be handled under Sections 73/74, not Section 130 confiscation, citing the Dinesh Kumar Pradeep Kumar precedent.
The Allahabad High Court has dismissed Abhishek Pathak’s plea for transit anticipatory bail in a GST inquiry, citing the need for exceptional circumstances and the applicant’s absence.
Kerala High Court rules in favor of Bhima Jewels, stating limitation period under KVAT Act applies to Section 25A proceedings, citing Joy Alukkas precedent.
