Kerala High Court rules composite GST show cause notices covering multiple assessment years are impermissible under Section 74 of the Act, citing distinct time limits.
Delhi HC sets aside GST order against Tanishka Steel, finding SCN was missed due to portal visibility issue. Case remanded; validity of notifications pending SC.
Delhi High Court sets aside GST order for failure to consider taxpayer’s reply and provide personal hearing; validity of related notifications before Supreme Court.
Delhi High Court allows taxpayer to file revised ITR, setting aside PCIT order that rejected condonation request over clerical error in original return.
Kolkata High Court dismissed an appeal challenging the NCLT Kolkata bench relocation and facilities, citing judicial restraint in executive policy and administrative matters.
Delhi High Court sets aside reassessment notices for UK Grid Solutions Ltd (GE Group), citing lack of year-specific facts and reliance on old surveys.
Delhi High Court sets aside tax reassessment against GE Hydro France, ruling ‘reason to believe’ based on surveys of other group entities insufficient without year-specific material.
Delhi CESTAT rules ‘Take-Away’ and ‘Home Delivery’ from restaurants are sales, not taxable services. Sets aside demand against Bikanervala Foods. Cites precedents.
Delhi High Court sets aside 2012 DRI show cause notice and 2024 customs demand order against Rakesh Kumar Mangala over import allegations.
Gujarat High Court rules belated filing of Form 10B before processing is sufficient, overturning ITAT, allows Section 11 exemption for trust.
