Calcutta HC overturns bank account attachment order and restores GST appeal for Shishir Kumar Roy, citing illness-related delays.
Bombay HC quashes trust registration cancellation for Little Sisters of the Poor Sawantwadi due to misdelivery of notice to incorrect email.
Calcutta HC directs restoration of GST registration for Santu Das, provided returns and dues are settled, despite non-filing of returns.
Madras High Court remands the 2017-18 assessment case against Diamond Cargo Movers, allowing a fresh order after a 25% tax deposit within 30 days
Allahabad HC dismisses Elica Sales’ petition against ₹37L GST demand as they failed to produce required documents and pleadings
Madras HC orders GST department to review 14.5% interest on reseller and resolve refund claim, instructing timely disposal of rectification application
Madras High Court rescinds GST assessment order due to delayed GSTR 3B filing, upholding recent amendments allowing extended filing deadlines.
Patna High Court held that assigning reasons or grounds is mandatory while preparing seizure memo. Action based on local trader’s opinion is not reliable and acceptable. Accordingly, seizure memo is liable to be set aside.
Present application has been filed on behalf of Taxation Bar Association seeking modification of Para 35(11.17)(iv) of the judgment dated 19th March, 2024 insofar as it requires twelve appearances in a year to be eligible to vote in elections.
Gauhati High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be said to be a valid initiation of proceedings under Section 73 without issuance of a proper Show Cause Notice.
