Bombay High Court held that issuance of notice under section 148A of the Income Tax Act by Jurisdictional Assessing Officer and not by a Faceless Assessing Officer as required by the provisions of section 151A of the Income Tax Act is liable to be quashed.
Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite the time-barred filing.
Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigation and hearing.
Bombay High Court held that amount payable has been quantified before 30th June 2019 and hence eligible to avail benefit under Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS).
Karnataka High Court held that settlement commission, accepting additional income offered as reasonable and giving immunity from penalty and prosecution, by accepting the explanation ‘in the spirit of settlement’ cannot be faulted.
Rajasthan HC ruled that appeals should be considered on merits, even if filed late, quashing a CGST order dismissing an appeal as time-barred.
Allahabad High Court stays a demand of Rs. 47 crores in service charges against IIT Roorkee by Municipal Corporation.
Rajasthan HC dismisses petition challenging 18% GST on samosa and kachori, directs Sodhani Sweets to approach the Appellate Authority for remedy.
Rajasthan HC upholds penalty under Section 271(1)(c) of the Income Tax Act, 1961 for unexplained cash deposits after withdrawals. Appeal dismissed; no substantial question of law involved.
Rajasthan HC rules on N.H. Lubricants case involving fake firms and ITC claims. Court directs petitioner to seek alternative remedies and dismisses petition.
