Rajasthan High Court quashes penalty proceedings under Section 271E of Income Tax Act citing lack of satisfaction recording in reassessment orders.
Kerala High Court ruled ITC availed under CGST/SGST instead of IGST is a technical error, quashing penalties under Section 73 of CGST Act for no revenue loss.
Gujarat High Court examines Sarvodaya Charitable Trust’s appeal against IT department’s refusal to condone Form 10B filing delay for AY 2016-17. Read key takeaways.
Bombay High Court condones Jain Swetamber Trust’s delay in filing Form 10 for AY 2019-20, citing an auditor’s oversight as a reasonable explanation.
Andhra Pradesh HC rules cancellation of GST registration without personal hearing is illegal, directing the government to reconsider the petitioner’s request.
Delhi High Court sets aside Riddhi Siddhi Enterprises’ GST cancellation due to lack of reasoning. The order allows fresh proceedings in accordance with law.
Respondents submitted that the impugned orders did not suffer from any irregularity or illegality warranting interference under Article 226 of the Constitution of India.
Under a notice, the Sub-Registrar, Chodavaram, Anakapalli District was informed about the arrears of the Society and the requirement to attach the properties of assessee, for recovery of such dues.
Delhi HC ruled that time spent defending a reassessment notice doesn’t extend limitation period for issuing a fresh notice under Income Tax Act.
Reopening of notice under section 148A(b) was valid as assessee was served notices both physically and via email and assessee had been granted sufficient opportunity to respond to the notice however, assessee failed to avail the opportunity granted.
