Allahabad High Court quashes GST order for procedural lapses, highlighting the need to supply the SIB report to ensure adherence to principles of natural justice.
Gujarat High Court quashes cryptic GST cancellation order against Shreeji Rubtech Pvt. Ltd., remanding the case for fresh examination with detailed reasoning.
Karnataka High Court held that proceedings initiated against deceased person are null and void and the same cannot be continued against his/her legal representative. Accordingly, order of Single Judge not interfered.
Kerala High Court held that revisionary proceedings by PCIT u/s. 263 rightly exercised since claim of provision for bad and doubtful debts was assumed by assessing officer to be correct without adequate enquiry. Accordingly, appeal dismissed.
Delhi High Court in CIT vs. Vikas Polymers clarified Section 263 of the Income-tax Act, emphasizing procedural compliance for revisional powers of the CIT.
Bombay HC rules against reopening DCW Limited’s assessment under Section 148. No income escape as full disclosure was made in assessment proceedings.
Delhi High Court dismissed the Revenue’s appeal in CIT vs. Anil Kumar Sharma, affirming the Tribunal’s decision on Section 263 of the Income Tax Act.
Punjab & Haryana HC rules on grievance against High-Pitch assessment. Local Committee SOP compliance and legal procedures explained. Petition dismissed.
Bombay HC clarifies that rebate under Section 87A can be adjudicated during assessment, not restricted at the threshold based on Section 115BAC tax calculation.
Delhi High Court held that imposition of penalty under section 129 of the Central Goods and Services Tax Act, 2017 [CGST Act] for minor procedural breaches is unjustified. Accordingly, writ petition disposed of and penalty set aside.
