Delhi HC addresses BCI appeal on Deayoung Jung’s enrolment. Reciprocity, AIBE results, and compliance issues are highlighted in the order.
Calcutta High Court sets aside GST penalty for goods detention, finding no evidence of tax evasion or misclassification by the appellant.
Bombay HC dismisses tax appeals below new monetary limits (Circular 9/2024), finding exceptions (Circular 5/2024) apply prospectively, not to pending cases.
Gujarat High Court quashes assessment order citing violation of faceless assessment rules and natural justice under Section 144B of Income Tax Act.
Delhi HC sets aside income tax assessment for AY 2018-19 due to non-issuance of mandatory show cause notice and draft order under Section 144B of the IT Act.
Karnataka High Court sets aside GST order against Balaji Packaging, allowing reconsideration under Section 73 to avail Amnesty Scheme benefits.
Rajasthan High Court held that, in terms of section 151A of the Income Tax Act, Jurisdictional Assessing Officer [JAO] doesn’t have jurisdiction to issue notices under section 148 of the Income Tax Act. Accordingly, notices u/s. 148 are liable to be quashed.
Calcutta High Court sets aside GST registration cancellation in Deepen Sharma case, citing Subhankar Golder precedent for providing opportunity to remedy non-filing of returns.
Madras High Court sets aside order denying GST exemption on lorry hire income to GTA, citing Notification 12/2017 and lack of reasoned response.
Karnataka HC rules single tax ‘satisfaction note’ invalid for multiple years. Separate notes required under Section 153C, impacting tax assessments.