Andhra Pradesh High Court invalidates GST assessment order due to lack of an official signature and DIN, citing Supreme Court and prior High Court rulings.
Gujarat High Court rules in favor of Gujarat State Police Housing Corp, allowing a GST refund despite exceeding the two-year statutory time limit under CGST Act.
Delhi High Court held that the Baggage Rules would have limited application to foreign nationals and as jewellery is part of personal effects, the detention of gold chain is liable to be set aside.
Delhi HC ruled WGF Financial Services can’t claim bad debt deduction under Sec. 36(1)(vii) as furnishing guarantees wasn’t its regular business activity.
Bombay High Court held that passing of ex-parte order without affording a reasonable opportunity of being heard to the assessee is against the principle of natural justice and accordingly, matter remanded to ITAT.
Bombay High Court held that reopening of assessment without fresh tangible material based upon mere change of opinion is unsustainable in law. Accordingly, notice and consequential orders set aside.
Delhi High Court directs tax authorities to review show-cause notices uploaded before 16 January 2024 and develop remedial measures within two weeks.
Bombay High Court upholds AO’s addition for unverified bogus purchases in PCIT vs. Kanak Impex. Decision based on Section 69C and apex court precedents.
Calcutta HC grants interim stay on GST demand, citing the absence of GST Tribunal. Payment of 10% disputed tax required for stay continuation.
Calcutta High Court permits ITC claim under amended GST law, allowing rectification applications for late GSTR-3B filings for FY 2018-19.
