Delhi HC ruled reassessment under Section 147 is not valid post-closure of Section 143 proceedings if income underassessment results from AO error, not assessee fault.
Kerala High Court held that for the period from 01.07.2017 till 30.11.2022, if a dealer has filed return after 30th September and the claim for ITC was made before 30th November, the claim for ITC of such dealer should also be processed.
Delhi High Court held that once the nature and source of receipts have been satisfactorily explained/proved and AO has not contradicted the explanation/information given by the assessee, there lies no cause for initiating the reassessment action.
Gujarat HC quashes appeal dismissal in Venus Macro Prints case, ruling that self-certified copies of uploaded orders are sufficient under new GST rules.
Telangana High Court ruled that a vague Show Cause Notice without factual details is invalid, violating natural justice principles. Case: M/s. Nice Enterprises.
Gauhati High Court directs authorities to consider input tax credit in GST case, with a provision under the Finance Act, 2024, and bars coercive actions.
Held that the direction of this Court has not been complied. Any order contrary / disregarding the direction of this Court cannot be sustained as it renders the order bad for want of jurisdiction.
Meghalaya High Court didn’t entertained petition under Article 226 of the Constitution, for demand raised by EPF authorities for payment of damages and dues, due to availability of alternative statutory remedy.
The assessee is engaged in the business of letting out buildings both residential and non-residential. The case of the assessee was selected for scrutiny and accordingly statutory notices u/s. 143(2) and 142(1) of the Act.
Calcutta HC allows appeal filing for part period in GST case due to technical issues with portal, directing payment and timely appeal submission.
