Delhi High Court held that repeated placing and removing from call books is not a valid justification for non-adjudication of show cause notice for about 15 years. Accordingly, notice is liable to be quashed.
Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in Mohit Enterprises vs. Commissioner of State GST and VAT Department of Trade and Taxes, Delhi [WP (C) 1086/2025], ruled that the cancellation of GST registration cannot be given retrospective effect without due notice. […]
Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be done even on the ground of under valuation. Thus, power of seizure of goods correctly exercised.
Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including that of Compensation Cess. Accordingly, refund of compensation cess granted and appeal is accordingly allowed.
Gujarat High Court held that in the absence of new material facts brought on record by the Revenue reopening of assessment beyond the period of 4 years is found to be not sustainable in the eye of law. Thus, appeal of revenue dismissed.
Rajasthan High Court stays final order in Radha Mohan Maheshwari’s reassessment case, citing time-barred notice under Section 148. Proceedings may continue, pending reply.
Rajasthan High Court stays final order in Ram Babu Agarwal’s reassessment case, citing time-barred notice under Section 148. Proceedings may continue, pending reply.
Bombay High Court permits K.S. Bilawala to file a revised tax return, ruling that “genuine hardship” under Section 119(2)(b) of the IT Act should be interpreted liberally.
Punjab & Haryana HC dismissed a writ petition in Red Chilli International Sales vs. ITO, holding that interference at the notice stage under Section 148 is unwarranted.
Madras HC voids order rejecting compounding plea, citing no time limit under Sec. 279(2) of Income Tax Act.
