In response to the said notice, the son/legal heir of the deceased assessee submitted a reply on 01 April 2023 wherein he unequivocally apprised the respondent of the demise of his father/assessee, furnishing alongwith a copy of the death certificate as conclusive evidence, and asserted that the notice was null and void ab initio.
Assessee was a dealer in Iron and Steel, had filed its returns and paid the necessary taxes for the 2019-20 period. However, discrepancies were found, including the claim of ITC from a supplier whose taxes had not been filed.
Kerala High Court held that time limit for furnishing GST return under section 39 for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017. ITC to be claimed accordingly.
Kerala High Court quashes ₹9.4 crore GST penalty for denying cross-examination, emphasizing natural justice. Case highlights procedural lapses under GST law.
Allahabad HC rules in favor of Monotech Systems, quashing GST proceedings initiated for E-Way Bill discrepancies despite no tax evasion intent.
Jharkhand High Court directs GST Department to allow Input Tax Credit (ITC) for delayed GSTR-3B filing in FY 2019-20 under CGST amendments.
Orissa High Court permits revocation of OGST registration on payment of taxes, penalties, and interest, citing prior case law as precedent.
Allahabad High Court quashes GST demand against Prakash Iron Store for not granting a personal hearing, directing fresh proceedings as per Section 75(4).
Bombay HC quashes rejection of Santosh Bhandarkar’s SVLDRS application, orders reconsideration based on admitted tax liability under the Scheme.
Delhi High Court held that income tax authorities cannot retain seized cash once time period for framing an assessment under section 153A of the Income Tax Act has expired and there is no outstanding demand. Accordingly, petition disposed of.
