ITAT Delhi quashes final assessment order passed without a mandatory draft order under Section 144C(1), deeming it void from the beginning.
Karnataka High Court held that initiation of simultaneous proceedings in relation to same year, by Assistant and Deputy Commissioner, by putting forth very same contentions is clearly impermissible in law. Accordingly, order are liable to be quashed.
Delhi High Court sets aside CESTAT order that relied on now-reviewed Canon-I judgment, remands case back based on Canon-II findings.
ITAT Cochin sets aside CIT(A) ruling on Kochin Co-op Society’s cash deposits; directs reassessment following procedural lapse in evidence review.
ITAT Cochin confirms 80P deduction for Kerala University Employees Co-op Society on interest income from co-op banks, SBI, and treasury investments.
NCLAT Delhi dismisses HDFC Bank’s appeal to exclude mortgaged units from a resolution plan, citing lack of locus and issue with third party.
Allahabad HC directs GST authority to treat an ex parte order as notice due to lack of service, allowing the petitioner to respond and be heard.
ITAT Ahmedabad rules that a GST intimation under section 143(1) is invalid if not served within the prescribed time limits to the assessee.
Allahabad High Court rejects bail for accused in fake GST firm scam, citing nature of economic offence and precedent in related cases.
Allahabad HC stays GST recovery against Kanpur Electricity Supply Co., citing quashed circular and GST Council clarification on power sector services.