As per Indian Customs Declaration Form of the petitioner, there were no dutiable goods carried by him. Petitioner had not declared any gold/bullion in Column No. 10 (ii) & (iii) in the declaration form.
Madras High Court sets aside GST assessment order for L&T Finance citing lack of personal hearing and directs reconsideration with proper opportunity to present evidence.
Calcutta High Court invalidates assessment order in Cosyn Limited case, directing a refund of the 10% pre-deposit made under interim relief.
Orissa High Court directs conditional acceptance of GST return revocation application, addressing delay and compliance with tax dues and penalties.
Madras High Court sets aside property tax order citing violation of natural justice and non-compliance with Tamil Nadu Government Order on tax increase factors.
Subsequently, a Show Cause Notice was issued to the petitioner in Form DRC-01 on 31.10.2023. A personal hearing was offered on 15.11.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing.
Madras HC condones 78-day delay in GST appeal and directs the Appellate authority to decide on merits after considering petitioner’s circumstances.
Delhi High Court held that initiation of reassessment proceedings beyond period of 3 years from end of relevant A.Y. quashed since escaped assessment is below threshold limit of Rs. 50 Lakhs. Thus, petition allowed and order quashed.
Delhi High Court held that an audit report cannot be regarded as an order of determination under section 72, 73 or 73A of the Finance Act, 1994 hence benefit under Voluntary Compliance Encouragement Scheme (VCES) cannot be deprived.
Calcutta HC quashes appellate dismissal in GST case due to procedural lapses and directs reconsideration of delay condonation on merits.
