The Delhi High Court dismissed a writ petition from Sardar Auto Traders, directing the firm to use its appellate remedy for a fraudulent ITC case. The court cited a precedent on the non-maintainability of writ petitions in such matters.
Telangana High Court directs authorities to decide within 8 weeks on gazetted status for Deputy State Tax Officers, citing years of pending representations.
ITAT Delhi remanded the matter back to the file of the Assessing Officer in the matter of addition of Rs. 30 Crores u/s. 68 since additional evidence filed under rule 29 of the ITAT Rules, 963 substantiating genuineness of business advances.
ITAT Bangalore partly grants relief of ₹10.50 lakh on demonetisation cash deposit, accepting prior withdrawals as source, confirming remaining amount.
Madras HC restores Thulasi Fabric’s GST appeal, finding dismissal solely for delay unjustified. Court directs hearing on merits, noting disputed tax already paid.
Calcutta High Court held that addition towards share capital/ premium as unexplained cash credit u/s. 68 of the Income Tax Act justified since the assessee did not discharge the creditworthiness and the genuineness of the transactions. Accordingly, appeal of revenue allowed.
Gauhati High Court held that the Summary of the SCN issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) of both the Central and State GST Acts. Accordingly, summary cannot override or replace requirement of issuing proper SCN.
Madras High Court directs CBDT to hear taxpayer before deciding on a penalty notice, citing initial improper service and a four-month delay in communication.
The Calcutta High Court dismissed a writ petition by M/s ARS Metals, finding no jurisdictional error in the adjudication order that denied its ITC claims based on fake invoices.
ITAT Cochin allows Chittur Service Co-op. Bank’s 80P deduction, ruling that lending to non-members does not bar the claim, citing Supreme Court’s Mavilayi judgment.
