Andhra Pradesh HC highlights procedural lapses in GST seizure under Section 129. Court directs timely completion of proceedings within two weeks.
Allahabad HC grants stay on recovery against Saru Silver Alloys Pvt Ltd, noting challenges to Rule 96(10) of CGST Rules, 2017, amid legal developments.
Bombay High Court held that reopening of assessment u/s. 147 in absence of any fresh material, based on material already available during assessment proceedings, tantamount to mere change of opinion and the same is not permissible in law.
Kerala High Court held that financial distress of the employer is not at all an excuse for denying or delaying payment of gratuity. Thus, held that no further time can be granted to employer for payment of gratuity.
Delhi High Court held that there was no occasion for respondent to terminate service of petitioner since petitioner failed to establish that respondent is an ‘industry’ and there existed employer employee relationship between them.
Delhi High Court held that since petitioner has been exonerated in departmental proceedings, the criminal prosecution premised on the same set of allegations cannot be permitted to continue. Accordingly, FIR quashed.
Bombay HC quashed a customs notice issued after 26 years for non-submission of Export Obligation Certificate, citing unreasonable delay under the Customs Act.
Bombay HC directs SVLDRS-4 issuance to Cradle Runways Pvt. Ltd. despite a one-day payment delay under the SVLDR Scheme, citing technical reasons and procedural fairness.
Held that there was substantive correspondence between the petitioner and the Assessing Officer on all materials and subject matter of reopening and all such materials had formed part of the disclosure by the petitioner.
Assessment and penalty orders issued against assessee was set aside considering pathology reports of assessee as a valid reason for failing to respond to various income tax notices.
