It observed that since the assessment order was already available on the department website, the petitioner had referenced it while filing the appeal electronically. Therefore, the Court concluded that the requirement was substantially met, and the date of filing should have been considered as 26.09.2022.
Detailed analysis of Raj Sheela Growth Fund (P) Ltd vs ITO case where Delhi HC ruled that without a Section 127 transfer order, AO cannot proceed with assessment.
Read the full text of the Madras High Court judgment setting aside GST demand orders in Tvl. Sri Nallamal Steels vs Assistant Commissioner (ST). Adjournment request disregarded, no reasonable hearing opportunity provided.
Madras High Court remands assessment and penalty orders due to lack of participation, granting the petitioner a chance to respond to the show cause notice.
Madras High Court orders remand in GST discrepancy case, mandating 10% pre-deposit by petitioner for reconsideration of tax demand.
Sec. 144B mandates AO to offer a hearing post show-cause notice. If requested, personal hearing is obligatory, not discretionary, in assessment.
Allahabad HC: UPVAT Act section 29(7) allows reassessment for turnover, tax rates, deductions, or exemptions, not ITC. ITC is separate from turnover; it can’t solely trigger reassessment.
Allahabad High Court rules directors not liable for company’s tax dues under UPVAT unless evidence of intentional wrongdoing, citing legal precedent.
Patna High Court grants interim stay on service tax case due to violation of FA, 1994. Union asked for reasons behind delay. Awaiting positive outcome.
Unreasoned GST registration order deemed invalid by Allahabad High Court. Judicial orders must provide sufficient reasons to be legally upheld.
