The Court ruled that liability under Section 93 does not permit tax determination against a deceased proprietor. The impugned orders were quashed with liberty for fresh proceedings.
Relying on apex court precedents, the High Court ruled that ordinarily bail should be granted in CGST cases involving documentary evidence and limited punishment.
The Court held that time consumed in pursuing a rectification application under Section 161 must be excluded while computing limitation for filing a statutory appeal. Appeals dismissed as time-barred were restored for decision on merits.
PCIT Vs Sandeep Chandak (Allahabad High Court) These income tax appeals arose from a common order dated 02.01.2017 passed by the Income Tax Appellate Tribunal (ITAT), Lucknow, for the Assessment Year 2014–15, by which penalties imposed under Section 271AAB of the Income-tax Act, 1961 were set aside. The appeals before the Allahabad High Court were […]
The High Court suspended the blockage of ITC after noting that adverse third-party material was not supplied before passing the order. Interim relief was granted subject to deposit already made.
Whether interest can be demanded without being specified in the show cause notice. Ruling & Takeaway: The Court held that interest not quantified in the notice cannot be added later, reaffirming strict compliance with Section 75(7).
The High Court found that the appeal was rejected ex-parte without valid service of hearing notice. The ruling stresses that portal uploading alone is insufficient when communication is disputed.
The High Court set aside GST orders where the show cause notice was served only on the portal after cancellation of registration, holding that principles of natural justice were violated.
The High Court set aside a GST demand where no show cause notice or hearing opportunity was given. The ruling reiterates that adjudication without due notice violates natural justice.
The High Court disposed of the writ petition after noting that the GST Appellate Tribunal had been constituted and made operational. Petitioners were permitted to pursue the statutory appeal remedy.
