Madras HC directs reconsideration of GST demand order due to lack of hearing opportunity. Petitioner must pay 15% of penalty for review.
Madras HC allows B.G. Shirke Construction 30 days to file GST appeal due to the death of their tax practitioner, despite payment of the disputed amount.
Madras HC condones a 4-day delay in tax appeal filing due to delayed rectification and orders the de-freezing of Mahesh Metal Industries’ bank account.
Madras High Court rules that GST assessment orders must include the opportunity to reply and a personal hearing, reinforcing the principles of natural justice.
Delhi High Court revokes GST registration cancellation as the SCN lacked reasons. The court directs authorities to restore the GST registration immediately.
Patna High Court rules that an Assessing Officer cannot summarily reject Section 197 applications based on pending tax demands. Orders set aside for reconsideration.
Calcutta High Court allows appeal against ITAT ex-parte order, requiring Klenzer Trading to pay Rs. 1 Lac to Bar Association as a condition for rehearing.
Madras High Court sets aside GST attachment order for Tvl. Fashion Square, citing lack of proper notice and personal hearing. Case remanded for reconsideration.
Calcutta HC upholds ITAT’s decision allowing 80G(5)(iii) registration after six months of activity commencement, dismissing revenue’s appeal.
Calcutta HC affirms CESTAT’s ruling, rejecting revenue’s appeal against CENVAT duty remission under Rule 21 due to insufficient evidence.
