The Madras High Court held that clubbing five assessment years in a single GST show cause notice is contrary to Section 73 of the CGST Act. It directed consideration of the taxpayer’s representation and separate year-wise proceedings.
Bombay High Court held that a GST order based on a notice issued to a dissolved company is void, while allowing fresh proceedings in accordance with law.
Calcutta High Court quashed the assessment, demand and penalty proceedings after holding that the assessee was denied a meaningful opportunity of hearing.
Chhattisgarh HC granted bail after finding no unimpeachable document proving the applicant owned the firm. Issues of involvement were left for trial.
Bombay HC held that pendency of a writ petition does not prevent authorities from undertaking provisional assessment of imports after DGTR’s final recommendation.
Tripura High Court acquitted the accused after finding the complainant failed to prove financial capacity and valid statutory notice under Section 138 NI Act.
The Chhattisgarh High Court declined to direct the Income Tax Department to investigate alleged tax evasion after noting that the Tax Evasion Petition had already been rejected as barred by limitation. It held that no writ of mandamus could be issued on the facts of the case.
Bombay High Court held the assessment was non est as no mandatory draft assessment order was issued under Section 144B.
The Allahabad High Court held that additional evidence cannot be admitted by the CIT(A) without recording reasons and giving the Assessing Officer an opportunity to rebut it. It upheld the Tribunal’s decision to remand the matter for fresh consideration under Rule 46A.
The Karnataka High Court held that where the Revenue had consistently accepted the same interest rate in earlier and subsequent assessment years, it could not adopt a different approach for a single year without justification. The appeal challenging the ITAT’s order was dismissed.
