The Gauhati High Court has ordered the restoration of a GST registration after the petitioner paid all outstanding dues, citing a similar precedent.
Madras High Court sets aside Customs order against Spac Starch due to non-receipt of notices, citing natural justice. Case remanded for fresh hearing.
ITAT Delhi held that addition towards earning fictitious profit by misusing Client Code Modification Facility merely on the basis of information received from Investigation wing without carrying out independent investigation is unsustainable in law. Accordingly, appeal of revenue dismissed.
Delhi High Court rules ex-parte GST orders are invalid if the Show Cause Notice was only uploaded to the ‘Additional Notices Tab’ on the GST portal, without proper notification.
The Odisha High Court denied pre-arrest bail to a GST facilitation operator accused of diverting Rs.1.29 crore entrusted for GST dues, citing the nature of the economic offense and societal impact.
Madras High Court remands Sangeetha Tex duty drawback case, allowing fresh review despite appeal delay, citing health issues and BRC availability.
Calcutta High Court sets aside GST appeal dismissal for Sanjit Acharya, citing physical disability. Case remanded for fresh hearing on ITC issues.
ITAT Delhi held that additions merely on the basis of presumption that assessee had earned undisclosed income without having concrete evidence is not sustainable in law and hence liable to be deleted. Accordingly, action of CIT(A) upheld and appeal of revenue dismissed.
Kerala High Court dismisses plea, upholds triple tax on unauthorised constructions, citing lack of proof for ‘deemed permit’ claims.
Kerala High Court rules Section 264 revisional authority can only review existing orders, not issue directions to Assessing Authority; clarifies limitation period.
