Madras HC revokes GST registration cancellation for Creatxia after failure to file returns due to father-in-law’s death. Conditions imposed for reinstatement.
Gujarat HC sets aside GST order without detailed backing, lifting bank attachments on Kisan Mouldings accounts, citing procedural lapses under GST Act sections.
Kerala High Court ruled that delay condonation under Section 119(2)(b) of the Income Tax Act should focus on sufficient reason, not merits of the claim itself.
Bombay HC permits Pepperfry to file a belated reply to GST SCN, imposing Rs. 50k cost, and restores the matter before the concerned authority.
Orissa High Court rules offences under Section 279 of the Income Tax Act can be compounded before or after proceedings start, overturning a time-barred rejection.
GST Act allows alternate methods of authentication, and technical lapses, such as missing signatures, do not invalidate proceedings if they conform substantially to the law
Punjab & Haryana High Court affirms statutory provisions under Sections 148 and 144B prevail over administrative instructions in reassessment notice disputes.
Madras High Court remands SS Traders case, ruling that passing an order on the hearing date is procedurally unfair. Department to reassess after a fresh hearing.
Gauhati High Court held that gravity of charge against CIT(A) has been diluted when the ITAT has remanded the matter to the Assessing Officer for deciding the issue afresh. Thus, memorandum of charge issued against CIT(A) is liable to be interfered.
The application filed on 11th October, 2012 was not pressed and subsequently on 3rd July, 2013 another application was filed by the Respondents claiming compensation amount of USD 745580, maximum penalty of 50% and maximum interest of 12%.
