Gujarat High Court sets aside assessment reopening for Kapadia Money Changers, finding the tax officer overlooked full details and acted on mere change of opinion.
Gujarat High Court sets aside notice for assessment reopening against Bharatkumar Nihalchand Shah, citing the tax officer’s lack of proper application of mind and year discrepancy.
Department replied on 29 November 2018, and assessee kept following up for the refund with interest. But no further response came. Revenue rejected the refund, saying the 2018 reply was not a valid order under the Act.
Bombay High Court rules cash credit accounts cannot be provisionally attached under MGST Act Section 83, citing they are not taxpayer property.
Calcutta High Court declines to quash ED’s provisional attachment order against LGW Industries, citing alternative remedy available before the Special PMLA Court.
Calcutta High Court rules Enforcement Directorate is not a police agency under PMLA Section 5 for provisional attachment, affirming its jurisdiction over such civil-nature cases.
Calcutta High Court stays GST demand on Natraj Electro Casting over transitional Cenvat credit for capital goods, pending Appellate Tribunal formation.
Calcutta High Court remands Krishi Sangastha’s GST appeal, instructing appellate authority to consider delay condonation on merits, citing Limitation Act.
Gauhati High Court halts ₹28 crore income tax demand on Mizoram trader, Jennyfar Lalzarliani Hrahsel, citing business income and tax exemption claims.
Calcutta High Court conditionally stays a GST demand against Pioneer Co-operative Car Parking Society, pending a Rs. 25 lakh installment deposit.
