Gujarat HC rules penalty on expired e-way bill for zero-rated export is invalid as no tax is payable, quashing the 200% penalty order under Section 129.
SC issues notice in SLP challenging Bombay HC’s rejection of COVID-19 limitation benefit in IT appeal under Section 254(2) of the Income Tax Act.
Himachal Pradesh High Court sets aside recovery notice against Hindustan Construction Company, directing the Assistant Commissioner to conduct a fresh assessment for the 2017-18 GST dispute by September 30, 2025.
ITAT Chennai holds reassessment notice under Section 148 for AY 2013–14 as time-barred, relying on Supreme Court’s ruling in Rajeev Bansal and other precedents.
Court had conditionally remanded an income tax assessment order after the petitioner was unable to opt for a personal hearing due to a technical glitch in the e-filing portal. Denial of a hearing due to system failure constituted a violation of the principles of natural justice.
Madras High Court held that prosecution initiated for the offence punishable under Section 276C(1) of the Act cannot be continued, in the light of the penalty proceedings initiated under Section 276C(1) of the Act have been already terminated by the Appellate Tribunal.
Himachal Pradesh High Court held that complainant failed to prove his financial capability and hence the accused is entitled to acquittal. Accordingly, order of Trial Court upheld and petition is dismissed.
Madras High Court directs to furnish fresh reply regarding compliance of defects stated in order rejecting application in e-form NDH-4 filed by Nidhi Company. Further, department directed to pass order after considering fresh replies and after providing opportunity of being heard.
Madras High Court permits Eximio to file delayed GST appeal with 25% pre-deposit; bank account to be defrozen upon compliance with conditions.
Delhi High Court dismisses DGGI’s plea to recall Rakesh Goyal’s bail in a multi-crore GST fraud case, citing a change in circumstances and no misuse of liberty.
