Delhi High Court sets aside tax reassessment notice for AY 2014-15, ruling it was beyond the limitation period after considering Supreme Court directives.
Delhi High Court rules taxpayers must check GST portal for notices; department not liable for lack of diligence. Allows late appeal in Sandeep Garg case.
Bombay High Court allows a company to file delayed income tax returns for AYs 2017-18 and 2018-19 due to hardship, conditional on not claiming interest on refunds.
Delhi High Court directs appeal in Rs 36L GST penalty case, clarifying Section 75(5) allows max 3 adjournments, not mandatory hearings.
Delhi High Court sets aside a GST demand order against Vibhor Marketing Pvt Ltd, citing the death of its directors and directs re-adjudication.
Delhi High Court sets aside a Section 148 income tax reassessment notice for Assessment Year 2015-16, ruling it time-barred based on the Revenue’s concession in a Supreme Court case.
Delhi High Court directs Magicon Impex Pvt. Ltd. to use the appellate mechanism under Section 107 of the CGST Act against a demand and penalty order
Bombay High Court rules rectification under Section 154 is valid even with pending appeal, if the issue hasn’t been considered and decided by CIT(A).
Kerala High Court sets aside tax/penalty for using wrong GST credit head, citing credit pool concept & precedent. Dept to issue fresh orders.
Andhra Pradesh High Court held that manufacturer of soft drinks are eligible for Input Tax Credit (ITC) on purchase of refrigerators, coolers and deep freezers in terms of rule 20(2) of the AP VAT Rules, 2005. Accordingly, tax revision case partly allowed.
