ITAT Bangalore ruled CIT(A)’s rejection of Smt. Prameela Parameshwar’s appeal for non-payment of advance tax invalid, as the addition was based on incorrect information.
Allahabad High Court ruled that excess stock found during inspection cannot justify confiscation under Section 130 of the GST Act. Case: Vijay Trading Co. vs. Commissioner.
ITAT Hyderabad condoned a 21-month delay in filing an income tax appeal due to the COVID-19 pandemic, referencing a Supreme Court ruling on limitation periods.
Court rules against retrospective GST registration cancellation due to lack of notice and reasoning, emphasizing principles of natural justice.
Madras HC directs reassessment of GST demand and mandates a 10% pre-deposit. The original order was beyond the scope of the show cause notice.
Madras HC upholds reversal of ITC in Vijay Impex case, finds no violation of natural justice despite petitioner’s compliance with Circular No. 183.
The Bombay High Court quashed the 2023 order against Kabir Traders, remanding the case for reconsideration and reversing a debited amount of ₹8,15,489.
Calcutta HC grants small retailer another chance to restore GST registration, subject to filing overdue returns and paying dues within three weeks.
The Allahabad High Court ruled that excess stock in a GST survey should trigger proceedings under Sections 73 & 74, not confiscation under Section 130.
Allahabad High Court sets aside GST orders against Shree Om Steels, ruling that proceedings under Section 130 of the UPGST Act were improperly initiated.
