The Gauhati High Court held that when a taxpayer clears outstanding tax, interest, and late fees and files pending returns, authorities must consider restoration of GST registration under Rule 22(4).
The High Court set aside the Settlement Commission’s order rejecting a settlement application. It held that while non-cooperation was noted, the finding regarding lack of full disclosure lacked adequate reasoning.
The Kerala High Court held that freezing a bank account suspected to contain proceeds of crime must follow the attachment procedure under Section 107 of the BNSS. The debit freeze imposed under Section 106 was therefore quashed.
The Court ruled that Section 106 of the BNSS permits seizure of property but not debit freezing of bank accounts. Attachment of proceeds of crime must follow the procedure under Section 107.
The Calcutta High Court set aside the freezing of a bank account after finding that cyber authorities had directed the freeze without obtaining a Magistrate’s order under the BNSS procedure.
The Court directed authorities not to take coercive steps based on GST show cause notices regarding leasehold rights assignment. The matter was adjourned while the issue remains under consideration.
The Bombay High Court held that assignment of leasehold rights in land and building amounts to transfer of benefits arising from immovable property. Consequently, such transactions are not taxable as supply of services under the GST Act.
The Gujarat High Court directed refund of IGST paid under Entry No.10 of Notification 10/2017 after it was declared ultra vires the IGST Act. The refund was ordered with statutory interest within four weeks.
The Bombay High Court quashed reassessment proceedings for AY 2018-19 after finding that the notice under Section 148 was issued in the name of an entity that had already merged and ceased to exist.
The Bombay High Court held that the reassessment notice under Section 148 was issued after the surviving limitation period expired. As a result, the entire reassessment proceedings and assessment order were quashed.
