Allahabad HC rules a human error in GST e-way bill does not imply tax evasion, quashing penalties against Uttam Electric Store.
Delhi HC upholds provisional bank account attachment in ITC fraud case. Petitioner failed to prove attachment was unwarranted. Case dismissed.
Delhi HC invalidates GST demand due to mismatch in returns and bank credits, citing inadequate reasoning. Case remanded for fresh review and consideration.
Delhi HC rules Retrospective GST registration cancellation invalid without personal hearing and proper reasoning, remanding the case for fresh consideration.
Madras High Court orders reconsideration of Silk Junction vs Deputy State Tax Officer case over GSTR 1 and e-way bill mismatch.
Madras HC remands GST order for reconsideration, requiring 10% tax payment within 15 days and a reply to the show cause notice before a fresh order is issued.
Delhi High Court remands a ₹17 crore GST demand order to the Adjudicating Authority for a fresh decision, citing lack of reasons and procedural issues.
ITAT Ahmedabad orders CIT(A) to reconsider the Section 54F exemption claim by Bhupendrabhai Punjabhai Patel after rejecting previous appeal due to non-compliance.
CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as rejection of claim on this basis would be harsh.
Delhi High Court held that reassessment action under section 148 of the Income Tax Act post approval of the resolution plan unsustainable as validity of resolution plan not questioned at any stage.
