Delhi High Court held that initiation of reassessment proceedings under section 148 of the Income Tax Act liable to be quashed in as much as conditions set out in section 150 of the Income Tax Act not fulfilled.
Kerala High Court held that there is no provision in Section 130 of the Goods and Services Tax Act which prohibits the interim release of goods which are detained pending finalization of proceedings under Section 130.
There was no rationale in Notification No. 53 of 2023, Central Tax which was brought out on 02.11.2023 only permitted appeals to be filed from orders passed by the proper officer on or before 31.03.2023, s a cut off date as the notification itself was brought out on 02.11.2023 and in such circumstances any order passed in at least three months before that date; the time provided for filing an appeal, ought to have been considered for such beneficial treatment.
Telangana HC examines Rapiscan Systems’ challenge on Income Tax assessment delays and statutory compliance in the 2018-19 and 2019-20 fiscal years.
Himachal Pradesh HC rules that late fee waiver under Notification No. 07/2023 applies to GSTR-9 returns filed before the amnesty period, ensuring fair treatment for taxpayers.
Writ petition was filed as petitioner could not appear before appellate authority as she was, being handicapped, was undergoing treatment when notices were sent to her. Due to which she could not represent his case before appellate authority.
Petitioner claimed that there are two assessment proceedings which were undertaken simultaneously for the very same period viz., 2019-20. The first proceeding commenced with the issuance of a notice dated 30.05.2023 in DRC-01A, followed by a Show Cause Notice in Form DRC-01 dated 18.07.2024 and culminated in an order dated 21.08.2024 wherein the proposal to reverse the Input Tax Credit was dropped.
The writ petition is filed by the petitioner as no appellate tribunal is so far constituted in the state and the petitioner being aggrieved from the orders passed by the lower authorities could not file further appeal before tribunal. It is further submitted that 10% of total amount is already remitted as pre-condition for filing appeal
Learn about the Allahabad High Court’s ruling on GST registration cancellation and natural justice issues in the case of Envicon Technologies India Pvt Ltd.
Explore the Allahabad High Court’s interim order on penalty recovery under GST in Khandelwal Khad Beej Bhandar Vs State of UP and another case.
