Andhra Pradesh HC invalidates GST assessment order due to lack of assessing officer’s signature, directing fresh assessment with proper procedure.
GST registration cancellation revoked by Uttarakhand HC, subject to payment of dues, interest, and penalties. Application to be considered within four weeks.
Held that these two petitions are also remanded back to the Competition Commission of India for determination/ decision in accordance with the decision of the Hon’ble Delhi High Court rendered on 29.01.2024 in the aforesaid case.
Bombay High Court held that Explanation 1 and 4 below section 17(2) of the Income Tax Act by the Finance Act, 2007 cannot be declared ultra-vires, irrational or unconstitutional. Said amendments are constitutionally valid.
MP High Court revokes GST cancellation due to personal adversities and directs filing of pending returns with a penalty of ₹50,000.
Uttarakhand HC stays operation of GST Notification No. 56/2023 extending timelines for adjudication, citing issues with lack of GST Council recommendation.
Section 129 could not, merely by virtue of its non-obstante clause, be construed to have an overriding effect on Section 126 which interdicts tax officers from imposing any penalty for minor breaches of tax regulations or procedural requirements.
Madras High Court rules against GST assessment order in the case of Tvl. Glo Shipping Logistics, granting petitioner an opportunity to respond within 3 weeks.
Madhya Pradesh High Court dismisses R.K. Bullion’s writ petition challenging the reassessment notice under Section 148A of the Income Tax Act.
Andhra Pradesh HC rules on ITC entitlement under Circular 237/31/2024-GST for Vasavi Agencies, addressing procedural compliance under CGST.
