Orissa HC quashes criminal proceedings against Metaliks Ltd for delayed TDS deposit, citing financial distress and COVID-19 impact as mitigating factors.
Madras High Court upholds GST demand order, ruling that service via common portal is valid under TN-GST Act. Appeal rights remain subject to limitations.
Supreme Court mandates e-filing for tax appeals in High Courts, ITAT, and CESTAT, aiming to streamline legal processes and reduce physical paperwork.
ITAT Hyderabad rules in favor of Karimnagar DCCB, granting immunity from penalty under Section 270AA. The appeal challenges tax penalty imposed by the AO.
ITAT Jodhpur condones delay in filing appeal by Punam Kanwar Bhati. Penalty under Section 270A deleted due to procedural lapses and lack of misreporting intent.
Orissa High Court quashes TDS prosecution against Yash Marothia, citing delays due to COVID-19 and prior judicial precedent in similar cases.
Allahabad High Court quashes GST registration cancellation of Precitech Engineers, citing lack of hearing opportunity and procedural violations, remanding for reconsideration.
Allahabad High Court sets aside GST registration cancellation of Assaka Powerinfra Pvt Ltd due to lack of hearing opportunity, remanding the case for reconsideration.
Kerala High Court dismisses K.U. Niyas’ plea against GST demand notices, ruling late return filing invalid. Grants six weeks for appeal before recovery action.
Madras High Court ruled that the validity of service of notice is a factual question best addressed by the appropriate appellate authority rather than under writ jurisdiction.
