Punjab & Haryana HC quashes reassessment notices, ruling that only NFAC can issue Sec 148 notices under CBDT circular. Read more on jurisdictional authority.
Orissa High Court quashes GST demand and penalty in S.A. Sugandh Pvt Ltd case due to delay in issuance beyond 7 days under Section 129.
Orissa High Court allows delay in GST registration revocation after deposit of all dues in Ram Chandra Hansdah’s case.
Bombay High Court sets aside Kesar Terminals’ reassessment, ruling that combining objection disposal and assessment violated natural justice and procedural fairness.
Uttarakhand HC allows revival of GST registration if dues, interest, and penalties are paid. Case concerns non-filing of GST returns for six months.
Orissa HC directs 10% deposit for staying a GST appellate order. Case concerns delayed tribunal formation and compliance with prior court rulings.
Punjab & Haryana HC disposes of GST Sec. 174(2) petitions, awaiting Supreme Court ruling. Interim relief continues until final SC decision.
Bombay High Court affirms ITAT’s decision, upholding a penalty on Veena Estate under Section 271(1)(c) for inaccurate income disclosures in a real estate transaction.
Bombay High Court upholds CIT’s revisional jurisdiction in KEC International’s tax dispute, dismissing the appeal on Section 115J and 32AB adjustments.
Orissa High Court allows delay in GST registration revocation on payment of dues in Abhaya Kumar Sethi’s case.