Bombay High Court held that non-compliance with Section 144B raised a jurisdictional issue requiring ITAT adjudication and set aside its order.
Bombay High Court restored GST registration after finding return defaults occurred during the COVID period, subject to payment of dues, interest and late fees.
Bombay High Court held Section 153C notices invalid as the satisfaction note was not recorded immediately after the searched person’s assessment.
Bombay High Court dismissed the Revenue’s appeal, holding it could not challenge the ITAT’s addition after not appealing the CIT(A)’s order.
The High Court declined to examine bogus purchase issues after holding the Revenue’s appeal not maintainable due to low tax effect.
Bombay High Court held that a GST order based on a notice issued to a dissolved company is void, while allowing fresh proceedings in accordance with law.
Bombay HC held that pendency of a writ petition does not prevent authorities from undertaking provisional assessment of imports after DGTR’s final recommendation.
Bombay High Court held the assessment was non est as no mandatory draft assessment order was issued under Section 144B.
Bombay High Court Quashes Assessment Because Mandatory Section 144B Procedure Was Not Followed
Bombay High Court restrained coercive action while considering challenges to jurisdiction, retrospective application, and Section 122(1A) GST penalty.
