Kerala High Court rules that provisional attachment under Section 83 of CGST Act cannot extend beyond one year, and fresh attachment on the same facts is not allowed.
ITAT Cochin dismisses Federal Bank’s appeal as High Court order nullifies original assessment, rendering PCIT revision invalid.
Kerala HC dismisses writ petition challenging income tax assessment over disputed notice service. Court rules issue is a disputed fact not for writ. Directs taxpayer to file statutory appeal, granting one month.
Madras HC allows Akshaya Meditech to file delayed GST appeal (210 days), accepting reason of notice/order only on portal. Orders additional 15% deposit (total 25%) to condone delay.
The Jharkhand High Court ruled against GST authorities for denying ITC solely on GSTR-2A mismatch, citing procedural violations and lack of a fair hearing.
Orissa High Court condoned delay in GST registration revocation, ordering consideration upon payment of all dues.
Punjab & Haryana HC allows rectification of GST orders under Section 16 amendments with retrospective effect. Taxpayers can apply until April 15, 2025.
Gujarat VAT Tribunal allows ITC to Ambika Brass Products, rejecting department’s claim of fictitious transactions based on supplier registration issues.
ACIT Vs Dalmia Cement (Bharat) Limited (Madras High Court) Re-Assessments Possible even after concluded assessment u/s 153A: Madras High Court’s Landmark Ruling in ACIT v. Dalmia Bharat Ltd. Overview: This is a significant tax law case concerning the reopening of income tax assessments beyond the normal limitation period of four years. The Division Bench of the […]
Madras High Court condones appeal delay in Gopuram case, citing legal uncertainty over Sec 234E applicability for AYs prior to June 2015.
