Delhi High Court held that reopening of assessment under section 148 of the Income Tax Act beyond the period as stipulated under section 149(1) of the Income Tax Act is not permissible. Accordingly, notice issued beyond time limit set aside.
Madras High Court held that since petitioner failed to reply to notice nor attended the personal hearing, it is directed to deposit 25% of the disputed tax and post deposit of the tax an opportunity of being heard will be granted.
Delhi High Court held that adjudication proceedings under Customs Act, 1962; the Finance Act, 1994 and Central Goods and Services Tax, 2017 cannot be kept pending for years and decades together.
The petitioner has filed the present writ petition challenging the impugned order dated 19.07.2021 and the impugned recovery notice dated 05.05.2023 passed by the respondent for the assessment year 2017-2018.
It is mainly contested that invocation of jurisdiction under Section 148 of the Act was beyond the period of limitation under Section 148 read with Section 147 of the Act as there was no suppression of facts by the petitioners.
Kerala High Court held that rejection of the application for refund on the ground that the second application filed by the petitioner was beyond the time specified in sub-section (1) of Section 54 of the CGST/SGST Acts cannot be sustained in law.
Madras High Court held that as requested by the petitioner, an opportunity of heard will be granted on payment of deposit of 25% of the disputed tax amount since petitioner failed to respond to notice in DRC-01.
Andhra Pradesh High Court sets aside VAT Tribunal’s order on inter-state sales tax dispute of Quantum Engineers, remands case for reassessment.
Calcutta High Court directs reassessment of Limton Metals’ GST registration after questioning the retrospective cancellation.
Punjab and Haryana High Court held that the Labour Court in exercise of power under Section 33C(2) of Industrial Disputes Act, 1947 cannot determine entitlement of retrenchment compensation. It can order to employer to pay already determined compensation.
