The Madras High Court held that reopening an assessment after four years is invalid where the assessee had already disclosed all material facts during the original scrutiny assessment.
The High Court held that cancellation of GST registration without granting a personal hearing violates Section 75(4) of the GST Act. The order was quashed and the authority was directed to reconsider the matter after hearing the taxpayer.
The Madras High Court set aside execution of a ₹34.5 lakh MSME award, holding that the creditor’s claim stood extinguished because it was not submitted during the CIRP and was absent from the approved resolution plan.
The Delhi High Court held that consolidated show cause notices covering multiple years are permissible where fraudulent availment or utilisation of input tax credit is alleged.
The Madras High Court held that issuing a single GST show cause notice covering multiple financial years is impermissible and must be issued separately for each financial year.
The Delhi High Court upheld the ITAT’s decision annulling the assessment after finding that statutory approval under Section 153D was granted without proper application of mind.
The Delhi High Court upheld the ITAT s ruling that assessment orders were invalid because the approving authority granted Section 153D approval mechanically without examining the records.
The Bombay High Court invalidated reassessment proceedings because the satisfaction note was recorded with delay and lacked a mandatory Document Identification Number.
The High Court held that provisional attachment of fixed deposits cannot be ordered without recording proper reasons and satisfaction based on tangible material. Since the orders were cryptic and lacked justification, they were set aside.
The High Court set aside GST registration cancellations because the show cause notices did not propose retrospective cancellation. Authorities must clearly notify taxpayers before taking such action.
