Allahabad High Court ruling on Ola Fleet Technologies’ petition challenging GST order citing communication issues and procedural lapses. Case disposed with directives.
Delhi High Court held that Assessing Officer cannot assess other incomes where no addition is made on account of reasons for which reassessment was initiated under section 147 of the Income Tax Act. Accordingly, appeal of the revenue dismissed.
The Orissa High Court addresses TDS credit denial in Malay Kar Vs Union of India. Issues include mismatched Form 26AS entries and employer non-compliance.
Section 179(1) of Income Tax Act is explicitly applicable only to private limited companies and does not extend to public companies. As there is no similar provision for public companies
Petitioner presented medical reports to justify delay in GST Appeal Filing but court emphasized that statutory provisions regarding limitations are binding.
Orissa HC addresses challenges to the initiation of tax assessment and the retrospective effect of the amendment to Section 132(1) of the Income Tax Act.
The Allahabad High Court reduced the penalty imposed on Singh Traders, modifying it to twice the tax amount under Section 129(1)(a) of the U.P. GST Act.
Madras HC remits Shobikaa Impex’s IGST refund case for reassessment, emphasizing export incentives over procedural lapses. ₹22.5 Cr claim to be reviewed under Rule 89.
Punjab and Haryana HC allows Steel Kart’s appeal, condoning delay in filing due to lack of knowledge about GST order under Haryana GST Act.
Madras HC rules in favor of Vinayaga Agencies, granting input tax credit under Section 19(1) of TNVAT Act, despite seller’s failure to deposit tax.
