The ITAT held that issuance of Section 148 notice by a Jurisdictional Assessing Officer instead of a Faceless Assessing Officer violates Section 151A, leading to quashing of the reassessment.
Delhi High Court orders release of a seized Rolex, ruling that a foreign resident’s personal jewellery brought into India for re-export cannot be detained without timely notice.
The court issued notice on a petition challenging GST demand raised for Input Tax Credit distribution among branches, citing misinterpretation of GST provisions.
Punjab & Haryana High Court remands petitions for reconsideration, directing authorities to reassess educational institutions’ eligibility for Section 10(23C)(vi) exemption in light of Supreme Court rulings.
The Madras High Court upheld the GST demand for reversal of input tax credit, citing supplier non-payment. The petitioner may still appeal with a 50% deposit within 30 days.
The Tribunal dismissed the income tax appeal after the assessee formally requested withdrawal. The ruling confirms that appeals may be closed when the assessee opts not to pursue them.
The High Court held that the petitioner must deposit tax and related amounts under Section 112(8) before filing an appeal to the GSTAT, emphasizing writ jurisdiction cannot substitute statutory appellate remedies.
The High Court set aside the rejection of a GST appeal filed beyond the statutory period, directing the appellate authority to treat the later appeal as non est while the earlier pending appeal proceeds on merits.
The Court held that Customs cannot obtain waivers of SCN or personal hearing during goods appraisement and found pre-printed waiver forms invalid. It directed issuance of a proper hearing and emphasised mandatory communication through email and mobile.
The court ordered the release of gold jewellery seized at IGI Airport, ruling that the items were brand new and imposed costs for misrepresenting them as old.
