Madras High Court allows GST registration revival if pending returns, taxes, and penalties are paid, following precedent from Suguna Cutpiece Centre’s case.
Orissa High Court permits revocation of GST registration, directing compliance with tax payments and formalities, following a similar precedent in Mohanty Enterprises.
Karnataka High Court nullifies GST order against Ebix Smartclass due to lack of notice. Case remanded for fresh proceedings with opportunity for defense.
Petitioner stated that the said notice was issued pursuant to the information collected under section 135A of the Act, which pertains to the transactions entered by some other assessee (Manisha Jain) having a different PAN and having no relation with the petitioner.
Madras High Court dismisses writ petition, directing Palpandi Shanthi Priya to seek an appellate remedy for reassessment dispute under Section 246A of the IT Act.
Delhi High Court held that initiation of re-assessment proceedings under section 148 of the Income Tax Act against merged company is invalid as company is dissolved after Scheme of Arrangement. Thus, writ petition is allowed and notice/ order quashed.
Calcutta HC rules that Crescent Manufacturing Pvt. Ltd. must pay output tax for the disputed period, as input tax credit adjustment is not permitted under WBVAT Act.
Madras High Court quashes a flawed GST assessment order for non-compliance with legal provisions and directs a fresh assessment with a fair hearing.
Delhi HC rules CESTAT cannot dismiss an appeal for incorrect pre-deposit allocation when rules were unclear, directing a fresh hearing on merits.
Kerala High Court halts recovery proceedings against Pulikkal Medical Foundation, pending appeals on income tax orders under Section 201.
