Madras High Court sets aside GST demand against deceased assessee, permits tax department to proceed against legal heirs.
Allahabad High Court voids GST assessment order, citing failure to issue mandatory Section 46 notice beforehand, impacting natural justice.
Allahabad High Court remands National Fertilizers Limited’s GST appeal to Commissioner (Appeals) for fresh hearing on ECRL pre-deposit validity issue.
Delhi High Court rejects Revenue appeal against Punjab & Sind Bank on securities, pension, 14A issues, citing coverage by earlier court judgments.
Allahabad High Court rules in Maa Kamakhya Trader case that GST authorities cannot alter their stance after physical verification in MOV-04 finds no discrepancy in goods.
Delhi High Court sets aside GST demand order due to improper show cause notice display. Petitioner gets chance to reply.
Delhi High Court rules GST show cause notice on ‘additional notices’ tab is not proper service; restores appeal dismissed for delay, citing prior judgments.
Allahabad High Court rules GST orders must be self-contained with detailed facts and basis, not merely reference show cause notices, citing Section 75(6) violation.
Delhi High Court sets aside reassessment for AY 2006-07, ruling JCIT lacked power to sanction Section 148 notice after 4 years; CCIT/CIT approval required.
Delhi High Court granted bail granted to Chartered Accountant [CA] of entity found involved in money-laundering. Notably, bail is granted since trial in the present complaint case is yet to commence and would take some time to conclude.
