Gujarat High Court quashes Punjab National Bank’s tax assessment, citing non-application of mind and imposes an exemplary cost of ₹1 Crore on the tax authorities.
The appellant/writ petitioner was under Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016 initiated by the National Company Law Tribunal, Kochi.
Bombay High Court held that order passed without granting an opportunity of being heard is passed against the principles of natural justice and accordingly, is liable to be quashed. Thus, petition is allowed and orders are quashed.
Allahabad High Court sets aside GST demands against non-existent Max Ventures, ruling that proceedings cannot continue post-merger under settled legal principles.
Orissa HC upholds faceless assessment, ruling that notice sequence under Sections 142(1) & 143(2) is immaterial. Petition dismissed; appeal option open.
Madras High Court quashes GST demand order, directs authorities to reconsider after reviewing Karthik Kumar Yogapriya’s reply, ensuring fair process.
Karnataka HC dismisses Revenue’s appeal, affirming MRPL’s lower tax liability under DTVSV Act based on definition of disputed tax.
Orissa High Court nullifies garnishee order against Iron Cementics India, citing lack of prior notice and confirming tax payment by assessee.
Andhra HC nullifies GST assessment due to missing DIN, citing Supreme Court precedent. New assessment allowed with DIN, excluding delay period.
Madras HC directs tax authorities to decide on Vishnu Industries’ rectification plea regarding GST mismatch in GSTR-1 and GSTR-3B for 2017-18.
