Delhi High Court permits AAA Impex to seek rectification of GST returns after assessment discrepancies, reinforcing taxpayers’ rights in reconciliation cases.
Delhi High Court overturns retrospective GST registration cancellation, citing lack of notice and reasoned justification, referencing key judicial precedents.
Andhra Pradesh High Court quashes works contract assessment, citing lack of proper notice and personal hearing, mandating fresh proceedings.
Madras High Court quashes GST demand orders citing non-application of mind and natural justice violation. Case remanded for fresh consideration.
Calcutta High Court allows GST relief to Syama Prasad Mookerjee Port due to data migration errors from the legacy system to the GST portal, requiring rectification.
Calcutta High Court orders refund of pre-GST VAT taxes under transitional provisions, directing authorities to process remaining refunds within 12 weeks.
Bombay High Court condones delay in filing Form 10B by Warkari Shikshan Sanstha for AY 2019-2020, 2021-2022, and 2022-2023 due to COVID-19 hardships.
ITAT Mumbai rules in Dharmesh Jhaveri’s case: Stamp duty value at allotment date, not registration, to determine Section 56(2)(vii)(b) addition. Appeal allowed.
Allahabad High Court stayed a GST demand against DS Chewing Products LLP, citing non-compliance with procedural requirements under Section 73 of the GST Act.
Madras High Court quashes GST orders citing procedural violations and directs reassessment after deposit of 10% disputed tax.
