Chhattisgarh High Court held that upholding of addition by CIT(A) and ITAT merely on the basis of non-appearance without deciding the same on merits and complying with provisions of section 250(4) and 250(6) of the Income Tax Act is not justified.
GST Order Quashed: Allahabad High Court mandates personal hearing for adverse Section 73 CGST Act orders, reinforcing assessee rights.
High Court quashes GST ITC blocking and bank account attachment, citing lack of pre-decisional hearing, insufficient reasons, and non-compliance with Section 83 and Rule 86A.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act is liable to be quashed in as much as source of funds for purchasing crypto currency duly explained. Accordingly, order quashed.
Patna High Court directs GST authorities to allow rectification of GSTR-3B return to align with GSTR-1, citing inadvertent clerical error and judicial precedents.
Chhattisgarh High Court rules writ petition not entertainable without exhausting statutory appeal under CGST Act Section 107.
Madras High Court held that circular dated 21.12.2023 allowing creditor to recommend a Resolution Professional for appointment is neither ultra vires nor violative of provisions of the Insolvency and Bankruptcy Code [IBC]. Accordingly, writ petition dismissed.
Orissa High Court held that passing of order by Appellate Authority, by mere affirming to the view expressed in review order, without emanating reasons for the conclusion makes it vulnerable and liable to be impeached. Accordingly, appellate order set aside.
Delhi High Court held that different floors of a singular house cannot be considered as multiple residential houses. Accordingly, deduction under section 54F of the Income Tax Act cannot be denied. Thus, appeal of revenue dismissed.
Madras High Court rules income tax recovery automatically stays upon 20% pre-deposit for appeal. Recovery notice quashed; appeal disposal ordered within 3 weeks.
