The Delhi High Court held that reassessment proceedings for AY 2013-14 were valid since the limitation period stood extended till 30 June 2021 under TOLA.
The Calcutta High Court set aside the order passed under Section 148A(d) after holding that failure to grant a personal hearing amounted to violation of principles of natural justice.
Delhi High Court held that disputes relating to GST refund rejection and appreciation of evidence should be pursued through the statutory appellate remedy under Section 112 of the CGST Act. The Court declined writ interference as GSTAT was functional and operational.
Punjab and Haryana High Court held that once a resolution plan is approved under Section 31 of the IBC, tax demands not included in the plan stand extinguished. The Court set aside the assessment order, demand notice, and penalty proceedings.
The Bombay High Court granted a fresh hearing where GST recovery proceedings were initiated against the son for alleged tax dues of his deceased father. The Court held that all contentions, including challenge to statutory provisions, would remain open.
The Delhi High Court held that orders passed under the Direct Tax Vivad se Vishwas Act, 2020 are final and conclusive. It ruled that Section 154 of the Income Tax Act cannot be used to rectify such orders.
Andhra Pradesh High Court held that absence of the assessing officers signature renders a GST assessment order invalid. The matter was remanded for fresh adjudication after granting proper hearing.
Andhra Pradesh High Court held that a composite GST assessment order covering several financial years violates Sections 73 and 74 of the GST Act. The assessment order was set aside with liberty to initiate separate proceedings year-wise.
The Bombay High Court held that delayed IGST refunds beyond sixty days attract mandatory interest under Section 56 of the CGST Act. The Court ruled that refund claims could not be indefinitely withheld after appellate proceedings attained finality.
The Kerala High Court set aside recovery proceedings for IGST refunds after noting that Notification No. 54/2018 was clarified to operate only from 09.10.2018. Transactions prior to that date were held outside its scope.
