Jharkhand High Court allows Input Tax Credit for delayed returns of FY 2017-18, directs refund of penalty and interest under GST law with 6% annual interest.
Delhi HC directs CBDT to address anomalies in the Vivad Se Vishwas Scheme 2024 raised by a petitioner regarding discriminatory appeal provisions. Details inside.
Orissa HC stays SCN issued by Centre on a GST matter already addressed by state authorities, citing consolidation issues and legal provisions.
Madras High Court directed to grant an opportunity of being heard on payment of 25% of disputed taxes in the case of fraudulent availment of input tax credit on the basis of bogus invoices.
Delhi High Court held that clause (b) of Section 148A of the Income Tax Act does not stipulate that the Assessee is required to be provided minimum of seven working days. Accordingly, petition held to be unmerited and hence disposed of.
Madras High Court held that GST demand on account of mismatch between Form 26AS and GSTR 2B is liable to be set aside on payment of 25% of pre-deposit. Accordingly, opportunity of being heard will be granted on payment of directed pre-deposit.
Union of India had launched prosecution u/s 276 (B) of IT Act, against the petitioner. By virtue of section 482 CrPC petitioner requests for the quashing of prosecution.
Fake ITC SCN: HC Dimisses Writ as petitioner had challenged the notice without responding to it and that the issues raised required factual determination
Allahabad HC dismisses plea in Laxmi Telecom Vs State of U.P., ruling alternative statutory remedies are available for GST disputes. Key highlights inside.
Allahabad High Court directs 50% deposit of disputed GST demand for rehearing. Partial plea consideration in SCN led to case remand.
