Madras HC remands GST order for reconsideration, requiring 10% tax payment within 15 days and a reply to the show cause notice before a fresh order is issued.
Delhi High Court remands a ₹17 crore GST demand order to the Adjudicating Authority for a fresh decision, citing lack of reasons and procedural issues.
Delhi High Court held that reassessment action under section 148 of the Income Tax Act post approval of the resolution plan unsustainable as validity of resolution plan not questioned at any stage.
Gauhati High Court held that notification no.56/2023-CE dated 28.12.2023 is not in consonance with the provisions of 168(A) of the Central GST Act, 2017. Hence, all consequential actions so taken on the basis of such notification would also fail.
It is Petitioner’s case that a show cause notice dated 7th December 2023 without any details was issued calling upon Petitioner to attend the office of Respondent No.2. Respondent No.2 proceeded to pass the impugned order dated 28th March 2024 u/s. 23 of the MVAT Act.
Allahabad HC upholds tax and penalty on Anil Rice Mill for wrong ITC claims under GST, emphasizing the burden of proof lies on the purchaser.
The Madras High Court in Thejo Engineering Limited Vs Deputy Director of Income Tax ruled that denying Foreign Tax Credit despite accepted computations is incorrect.
Calcutta HC rules that appellate authorities can condone delays in GST appeals. Farinni Leather’s appeal restored after reconsidering delay reasons.
Delhi High Court rules that uploading SCN under ‘Additional Notices’ is insufficient, setting aside the order under Section 73 of the GST Act.
Delhi HC sets aside retrospective GST registration cancellation due to lack of proper notice and opportunity for hearing. Read the full judgment details here.
