Allahabad High Court quashes GST order against Laskin Engineering for denying personal hearing, violating natural justice and Section 75(4).
Bombay High Court held that department have acted contrary to the SOP under section 144B of the Income Tax Act violating the principles of natural justice. Accordingly, assessment order passed thereon is liable to be quashed.
Bombay High Court reviews Shell India’s challenge to the 2016-17 assessment order under Section 144C. Dispute involved Relaxation Act applicability.
Telangana High Court directed petitioner to file an appeal before appellate authority due to availability of alternative remedy in the matter of imposition of penalty under section 114(iii) of the Customs Act.
Madras High Court held that imposition of interest and penalty unwarranted as Input Tax Credit wrongly availed is reversed without utilization. Accordingly, since Input Tax Credit is not utilised, interest and penalty is not justified.
Gujarat High Court held that initiation of revisionary proceeding under section 263 of the Income Tax Act post complete extinguishment of all tax liabilities of Corporate Debtor upon approval of resolution plan is not tenable in law. Thus, notice u/s. 263 quashed.
Bombay High Court criticizes ITAT for delayed order, sets aside rejection of Otters Club’s rectification plea, citing ITAT Rules violation.
Karnataka High Court directs GST refund for Rohan Corporation’s mall purchase, stating sale of immovable property without construction service is not taxable.
Bombay High Court seeks reasons for delay in IT refund to Kalmar India, directs affidavit from PCIT-6 and warns of accountability for interest burden on state.
High Court held that the addition sustained by the ITAT lacked evidentiary basis and was founded on unwarranted suspicion. The assessee had duly discharged the onus placed upon him to prove the genuineness of the gifts. Accordingly, the Court quashed the addition and allowed the appeal.
