Karnataka High Court held that Assessment Order and other proceedings taken up against the deceased are all null & void. Also held that proceedings initiated against deceased person by issuing notice after demise cannot be continued against the legal representative.
Rajasthan High Court quashes penalty proceedings under Section 271E of Income Tax Act citing lack of satisfaction recording in reassessment orders.
Kerala High Court ruled ITC availed under CGST/SGST instead of IGST is a technical error, quashing penalties under Section 73 of CGST Act for no revenue loss.
Gujarat High Court examines Sarvodaya Charitable Trust’s appeal against IT department’s refusal to condone Form 10B filing delay for AY 2016-17. Read key takeaways.
ITAT Kolkata condones delay in Form-10B filing for Manav Seva Trust, allowing exemption under Section 12A of the Income Tax Act. Case remanded to AO.
Bombay High Court condones Jain Swetamber Trust’s delay in filing Form 10 for AY 2019-20, citing an auditor’s oversight as a reasonable explanation.
Andhra Pradesh HC rules cancellation of GST registration without personal hearing is illegal, directing the government to reconsider the petitioner’s request.
Delhi High Court sets aside Riddhi Siddhi Enterprises’ GST cancellation due to lack of reasoning. The order allows fresh proceedings in accordance with law.
Overview of Competition Commission of India’s decision on Maulik Surani’s allegations against Google for anti-competitive practices in ad-tech services.
Gujarat AAAR rules that pre-packaged food sold by Riddhi Enterprise is a supply of goods, not restaurant service, and subject to applicable GST with ITC benefits.
