Calcutta High Court rules GST authorities cannot debit taxpayer ledger once mandatory pre-deposit for appeal to Appellate Tribunal is paid.
Madras High Court directs Income Tax Officer to consider representation for a ₹3.09 lakh tax refund for AY 2015-16 within six weeks, following a writ petition by Thirumalai Ramesh S.
Delhi High Court rules that the limitation period under Section 153C of the Income Tax Act begins from the date the Assessing Officer receives the seized documents, quashing an assessment notice for AY 2015-16.
Patna High Court held that demand cum show cause notice without pre-show cause consultation as per Master Circular No. 1053/02/2017-CS dated 10.03.2017 justified since petitioner has failed to furnish requisite return in Form ST-3.
Madras High Court sets aside an assessment order, granting a taxpayer opportunity to respond to notices after their authorized representative’s hospitalization for surgery.
Calcutta High Court held that once, the self-assessed tax as per Section 37 is included in the return furnished under Section 39 of the CGST Act, Section 75(12) of the CGST Act can no longer be invoked for recovery.
Patiala House Courts grants anticipatory bail to a director in a ₹75 crore fake GST ITC fraud case, emphasizing cooperation and documentary evidence.
The decisions also hold that if the data is not stored in the computer but officers take out a printout from the hard disk drive by connecting it to the computer, then a certificate under section 36B of the Central Excise Act is mandatory.
Patna High Court held that delay of about three years in passing of service tax order with no reason explained for the delay is not justifiable. Accordingly, appeal is allowed and order is liable to be set aside.
Orissa High Court rules GST registration cannot be cancelled without proper evidence verification. Jay Jagannath Filling Station’s cancellation set aside.
