Patna High Court sets aside GST demand against Shiv Ganga Trading Co., citing inadequate notice details. Authorities directed to reassess within eight weeks.
Delhi HC reviews immunity granted by the IT Settlement Commission to Standard Farms and others, focusing on the satisfaction of conditions for immunity under Section 245H.
Gujarat HC sets aside faceless assessment order due to lack of personal hearing via video conference, directing a fresh order in compliance with natural justice.
Calcutta HC ruling clarifies that retrospective cancellation of suppliers’ GST registration does not invalidate recipient’s claim to Input Tax Credit (ITC).
Punjab and Haryana High Court held that rejection of claim of exemption under section 80G not based upon any substantial evidence is not tenable in law. Accordingly, writ petition is allowed.
Andhra Pradesh High Court held that rule 86A of the Central Goods and Services Tax Rules permits blocking of credit which has been wrongfully utilized, whether it is actually available in the credit ledger or not. Thus, writ petition dismissed.
Orissa HC allows interim relief in a GST appeal, reducing deposit requirements due to the non-constitution of the appellate tribunal.
Orissa High Court allows revocation of GST registration for Harish Mahanta, subject to tax compliance. The tax portal will be reopened for return filing.
Bombay HC dismisses Shabina Entertainment’s petition, directing the petitioner to pursue alternate remedies before filing under Article 226.
Karnataka HC dismisses writ petition on GST show cause notice, allowing alternative remedy through appellate authority for the financial years 2019-21.
