Allahabad High Court invalidates GST order for lacking survey report, hearing, and notice of judgment pronouncement, upholding natural justice.
Delhi High Court is examining if consolidated GST Show Cause Notices across multiple financial years are legal. Conflicting judicial precedents from various High Courts are being considered.
The Madhya Pradesh High Court ruled that WhatsApp chats, even if collected without consent, are admissible in matrimonial disputes. Citing Section 14 of the Family Courts Act, the court emphasized the court’s discretion to accept relevant evidence to effectively resolve family matters, prioritizing fair trial over absolute privacy.
Delhi High Court quashes a reassessment notice, ruling an AO cannot merely assume escaped income exceeds ₹50 lakh to invoke a longer limitation period without evidence.
Allahabad High Court overturns appeal dismissal, ruling GST pre-deposit through Personal Ledger Account valid, aligning with Madras HC’s Ford India precedent.
Madras High Court rules GST officers cannot rely solely on portal uploads if unresponsive. Orders fresh assessment after ex-parte order, stressing effective notice.
The Madras High Court has directed the Commissioner of Income Tax to grant a personal hearing and dispose of an appeal filed by Vadivelu Anbazhagan concerning an income tax demand of Rs. 8 lakh. The appeal for Assessment Year 2016-17 has been pending for over three years.
Chhattisgarh High Court voids Section 263 revision order against Shilphy Steels, ruling it invalid due to lack of reasonable hearing opportunity for the assessee.
Madras High Court remits Udhagamandalam Municipality’s GST case back to the AO for re-examination, after an erroneous filing by a former auditor and unread notices.
The Allahabad High Court has set aside a GST order against Vedika Guest House, ruling that personal hearings are not mere formalities and emphasizing proper notice delivery and due process.
