Madras High Court held that reopening the closed matter without assigning specific or new reasons is contrary to law and in violation of the principles of natural justice. Thus, order impugned is liable to be quashed.
The Sikkim High Court dismissed an appeal by the Commissioner of Central Goods and Services Tax and Central Excise, upholding a refund claim by Alkem Laboratories Ltd. The court rejected the appellant’s attempt to reopen a settled matter and imposed a cost on the appellant, which was later waived.
Madras High Court directed Commissioner of Income Tax to dispose of the appeal within a period of 4 months and stay granted by the Court is directed to be extended till the disposal of appeal filed by the petitioner.
Madras High Court held that Commissioner is duly empowered to designate proper officer for completion of assessment under Tamil Nadu Goods and Services Tax Act, 2017 [TNGST Act].
Jharkhand High Court held that prosecution under section 276(C)(1) of the Income Tax Act liable to be quashed in absence of any penalty provision against the petitioner.
Kerala High Court directs consideration of ITC rectification application due to GST filing mismatch, mandating a hearing within 3 months.
Telangana High Court rules that unsigned GST orders are void. Explore the case of High Noon Consulting vs. Deputy Commissioner of State Tax.
Allahabad High Court ruled on improper initiation of proceedings under Section 130 of the GST Act in PP Polyplast Pvt Ltd case, emphasizing Sections 73/74.
Calcutta HC condones delay in filing GST appeal by Srichakra Prints Pvt. Ltd., directing the appellate authority to hear the case on merits.
Karnataka High Court directs reconsideration of Bosch Automotive input tax credit claim under GST. Case involves delayed ITC claims clarified by a CBIC circular.
