Orissa High Court quashes reassessment order, ruling it cannot be based merely on tax evasion or audit reports, stressing the need for independent assessment.
Delhi High Court directs reconsideration of refund application in Rahul Packaging Vs Union of India case. Find out how an incompetent authority issuing a Show Cause Notice impacted the judgment.
Delhi High Court quashes proceedings under Section 148 of the Income Tax Act initiated for reassessment in Akshita Jindal Vs ITO case. Detailed analysis and judgment.
Delhi High Court directs re-adjudication of a CGST Act order due to lack of natural justice principles. Full text of the judgment provided.
Kerala High Court quashes re-assessment order under Income Tax Act, citing denial of virtual hearing due to formality. Read the detailed judgment.
In Roshan Fruits India Pvt Ltd vs Assistant Commissioner (ST), Madras High Court directs GST Dept to dispose of rectification petition regarding ITC availed within 1 month.
Delhi High Court directs modification of GST registration cancellation, now effective from the date of the show cause notice, with detailed analysis.
Read the Kerala High Court’s judgment directing re-export of gold seized from a bedridden petitioner. Learn about the legal implications and requirements for execution.
The court, after thorough consideration of submissions, documents, and evidence, upheld its original judgment, emphasizing the limited scope of review jurisdiction. It highlighted that review does not entail a rehearing or appeal but requires an error apparent on the face of the record, which was absent in this case. Therefore, the review petition was dismissed.
Kerala High Court quashes GST assessment order due to procedural flaws. Detailed analysis of Teena Jacob vs State Tax Officer case.
