Madras High Court held that matter rightly transferred from jurisdiction of registered office to place of business as search was conducted based on place of business and incriminating material were seized based on place of business.
Calcutta High Court dismissed the review penalty as imposition of penalty for non-updation of Part-B of e-way bill rightly reduced to INR 50,000/- due to non-disclosure of cogent reasons.
Karnataka High Court held that passing of order on information procured from Stock Exchange and banks without furnishing the information to petitioner for their explanation is violative of principles of natural justice and hence set aside.
Madras High Court rules on CIT Vs Indian Institute of Engineering, affirming tax exemption under Section 11 for payments made as per trust deed.
Kerala High Court directs the government to appoint GST Appellate Tribunal members within four months, but denies amendments to Section 169 of the CGST Act.
Madras High Court held that cancellation of GST registration due to non-payment of GST due to the financial crisis faced by the petitioner restored as the same will motivate the petitioner to do his business and pay pending tax.
Madras High Court held that the Assessment Officer has not recorded the reasons for arriving at a subjective satisfaction to initiate penalty proceedings under Section 271E of the Act, which is mandatory. Thus, order set aside.
Allahabad High Court held that second attachment of bank account under section 83 of the Central Goods and Services Tax Act without providing fresh reasons is illegal, arbitrary and non est in law. Accordingly, provisional attachment order quashed.
Delhi High Court held that cancellation of GST registration with retrospective effect without providing any intelligible reason for cancellation is unsustainable. Accordingly, impugned cancellation order is void.
Madras High Court held that under the guise of investigation, order freezing the entire account without quantifying the amount and period cannot be passed. Such order will be construed as violation of the fundamental rights of trade and business.
