Delhi HC ruled that GST registration cancellation doesn’t exempt tax liability or penalties for non-compliance. Petitioner liable despite cessation of business.
CESTAT dismisses Access Enterprises’ appeal for exceeding the 325-day statutory limit, citing medical reasons as insufficient for delay condonation.
Punjab & Haryana HC rules CBDT circulars can’t override the Income Tax Act provisions, setting aside reassessment notices for failing to follow statutory procedures.
Patna HC grants anticipatory bail after Rs. 51,936 GST loss is fully repaid. The petitioner is granted bail on the condition of a bond and clean antecedent.
Patna High Court grants 30 days for Utkrisht Logistics to file GST returns following revocation cancellation, citing compliance with CGST Rules.
CESTAT rules traders can claim SAD refund without invoice endorsements as per Notification No. 102/2007-Cus in Avon Cycles Ltd case.
CESTAT condones a 22-day delay in M.M. Saw Mills’ appeal for Special Additional Duty refund and remands the case to the Commissioner for merit review.
Patna High Court dismisses petition challenging GST registration cancellation for failure to pursue alternative remedies within the specified timeframe.
Patna High Court stays GST recovery dues at 10% amid a proposal to lower appeal deposit from 20% to 10% under the BGST Act, 2017.
ITAT Restores Case to CIT(A) as CIT(A) inadvertently referenced facts and findings not present in the assessment order, leading to discrepancies in the appellate review.
