Madras HC directs statutory appeal regarding alleged erroneous 100% penalty imposed under CGST Act for period falling under VAT regime. Detailed analysis provided.
Allahabad High Court, in the case of Saini Engineering And Civil Contractor vs. State of UP And 2 Others, set aside the orders cancelling registration under the Uttar Pradesh Goods and Services Tax Act, 2017, due to lack of reasoning, and directed a fresh adjudication with an opportunity for the petitioner to present their case.
The Delhi High Court nullifies a CESTAT order for lack of jurisdiction, instructing a revision with the Central Government under the Customs Act.
Delhi High Court sets aside a tax demand of Rs 2.4 crore against Mudita Express Cargo Pvt. Ltd., citing insufficient reason for rejecting their response to SCN.
Delhi High Court sets aside a tax demand against SPS Enterprises, citing non-consideration of their reply and evidence, orders re-adjudication with opportunity for filing additional reply and personal hearing.
Madras HC sets aside order against deceased for income tax proceedings, citing timely intimation of death. Detailed analysis and conclusion provided.
It observed that since the assessment order was already available on the department website, the petitioner had referenced it while filing the appeal electronically. Therefore, the Court concluded that the requirement was substantially met, and the date of filing should have been considered as 26.09.2022.
Detailed analysis of Raj Sheela Growth Fund (P) Ltd vs ITO case where Delhi HC ruled that without a Section 127 transfer order, AO cannot proceed with assessment.
Read the full text of the Madras High Court judgment setting aside GST demand orders in Tvl. Sri Nallamal Steels vs Assistant Commissioner (ST). Adjournment request disregarded, no reasonable hearing opportunity provided.
Madras High Court remands assessment and penalty orders due to lack of participation, granting the petitioner a chance to respond to the show cause notice.
