Notably, the original authority recorded that it is evident that the details provided at the time of migration from the registration under the VAT to GST were false and the registration of the petitioner is therefore liable to be cancelled.
The assessment order u/s. 143(3) of the Act was passed on 03-07-2015 determining total income of Rs. 11,70,590/-. Thereafter, reassessment proceedings initiated and order u/s. 147 r.w.s. 144B was passed on 28-032022 by accepting the returned income.
ITAT Lucknow quashes penalty u/s 271B for failure to file audit report, stating incorrect grounds for penalty initiation.
SEBI prosecutes directors of Gujarat Arth Ltd for market manipulation and fraudulent trading under SEBI Act.
Bombay HC rules that limitation for filing appeal under MGST Act begins from the email communication date of the assessment order, April 20, 2019.
Kerala HC ruled that GST appeal limitation starts when orders are uploaded on the GST portal. Appeals filed manually must be accepted in transition cases.
Rajasthan HC rules Section 179 of the IT Act doesn’t apply to public limited companies, quashing notices against the director. (160 characters)
Madras High Court quashes GST orders denying Input Tax Credit (ITC) due to retrospective amendment in Section 16 of CGST Act. Relief granted to taxpayers.
Madras High Court allows GST pre-deposit adjustment via the Electronic Credit Ledger for appeals, clarifying legal provisions under TNGST Act.
The High Court does not, therefore, act as a court of appeal against the decision of a court or tribunal to correct errors of fact and does not, by assuming jurisdiction under Article 226, trench upon an alternative remedy provided by statute for obtaining relief.
