Orissa HC permits GST registration revocation if dues are paid. Assessee can apply for restoration per prior legal precedent.
The Jammu & Kashmir HC refused to quash tax evasion charges against Surinder Nath Jain & others, ruling that the case should proceed before the trial court.
Calcutta HC rules that an AO must dispose of an assessee’s objections to reassessment through a speaking order before proceeding with the case.
Kerala High Court rules that an income tax appeal filed with delay cannot be dismissed without considering the delay petition. Appeal proceedings put on hold.
Bombay HC allows appeal against tax order despite bank account lien. Court orders transfer of funds, pre-deposit for appeal, balance in fixed deposit.
ITAT Delhi held that addition based on documents seized from third party is liable to be set aside since assessing officer failed to tie contact between seized material and the assessee company. Accordingly, appeal allowed and addition deleted.
Bombay High Court reinstates Narendra Hirawat’s appeal after it was dismissed due to an inadvertent filing error. The appellate authority will now review the case.
ITAT Chennai held that material/ information referred by AO in reasons recorded cannot be held to be tangible material hence reopening of assessment under section 147 of the Income Tax Act without tangible material is invalid.
Calcutta HC directs the Appellate Authority to consider GST appeal delay condonation due to COVID-19 hardships, ensuring procedural fairness for the petitioner.
Orissa HC directs tax authorities to consider the assessee’s belated reply before initiating GST recovery proceedings, ensuring procedural fairness.
