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.
Madras High Court allows a GST payer to challenge Section 74 assessment orders, citing limitation circumvention, on condition of a 25% pre-deposit.
Calcutta High Court orders release of Dr. Kalyanmoy Ganguly in PMLA case, citing Supreme Court precedents on non-arrested accused.
Gauhati High Court rules on GST registration cancellation for non-filing, allowing restoration if dues are cleared, citing a similar precedent.
