Calcutta High Court overturns GST cancellation for non-filing, allowing restoration upon compliance. Key directives and implications in Bengal Co-operative case.
Bombay High Court invalidates reopening notice and assessment order against Jayant Avinash Dave, citing procedural lapses and unreasonable decision-making.
Bombay High Court held that once it is established that there is no cheating involved under the IPC then there is no proceeds of crime involved u/s. 2(1)(u) of PMLA and therefore there is no Money Laundering involved under Section 3 of PMLA in the present case.
Madras High Court held that assessment order passed under GST in the name of dead person in null and void. Accordingly, order is liable to be set aside.
Bombay High Court upholds reassessment in a tax case, citing new evidence of undisclosed income and unverified transactions, allowing further challenges in appeal.
Guwahati HC examines violations in Section 148A orders for income tax assessments, directing re-evaluation due to procedural lapses.
Tripura HC remands the case of excise duty levy to the Commissioner for re-examination of supplier records and payment verification.
Chhattisgarh High Court dismisses writ petition against property tax imposition, directing petitioners to pursue civil revision under Section 115 of the Civil Procedure Code.
Chhattisgarh HC dismisses income tax appeal citing tax effect under Rs. 2 Crore, following the 2024 circular on monetary limits for filing appeals.
Allahabad High Court sets aside UPGST orders against Kesh Babu, citing the need for a personal hearing under Section 75(4) of the UPGST Act, 2017.
