Telangana High Court held that reassessment notices under Section 148 were time-barred because they were dispatched from the ITBA portal after 31.03.2021. The Court ruled that mere digital signing or generation of notices within limitation was insufficient without actual dispatch.
The High Court held that writ jurisdiction should not be exercised at a premature stage when reassessment proceedings under the Income Tax Act are yet to be concluded. The petitioner was directed to pursue statutory remedies.
The Kerala High Court dismissed a writ petition seeking release of seized arecanut consignments and a vehicle after finding that Section 130 proceedings were already in progress. The Court held that the petitioner must raise objections before the statutory authority instead of invoking writ jurisdiction.
The Delhi High Court set aside DGFT’s communication placing an importer in the “Denied Entity List” after finding violation of natural justice and Section 8 of the FTDR Act. The Court held that such action cannot be taken without proper notice and opportunity of hearing.
The Delhi High Court quashed PRC orders after finding that the exporter’s claim regarding non-transmission of Advance Authorization data to ICEGATE was not properly examined. The Court held that the authorities failed to consider material facts and repeated representations.
The Karnataka High Court quashed an appellate order dismissing a GST appeal on limitation grounds after finding that proper reasons for refusing condonation were not recorded. The matter was remitted for decision on merits.
The Bombay High Court held that consolidated GST show cause notices covering several financial years are not permitted under the CGST Act. The Court ruled that each financial year constitutes a separate tax period requiring independent assessment.
The Allahabad High Court held that dismissal of a GST appeal on limitation grounds was unsustainable where the ex parte adjudication order was not properly communicated. The matter was remitted for fresh adjudication on merits.
The High Court ruled that improper uploading of notices on the GST portal prevented the taxpayer from responding within limitation. Fresh proceedings were directed after issuing proper notice.
Telangana High Court declined to entertain the writ petition challenging a Section 73 GST order due to delay in approaching the Court. The petitioner was granted liberty to file a statutory appeal with a delay condonation application.
