Calcutta HC quashes GST demand order for failing to grant personal hearing, directing the authority to provide a fresh hearing before passing the order.
Patna High Court nullifies GST assessment for lack of statutory basis in using 40% turnover estimate; case remanded for fresh consideration with documentation.
Andhra Pradesh HC invalidates GST assessment order due to lack of assessing officer’s signature, directing fresh assessment with proper procedure.
Detailed analysis of the ITAT Jaipur decision in Dinesh Kumar Chaurasia Vs ACIT on unexplained investments, Section 263 jurisdiction, and procedural lapses.
GST registration cancellation revoked by Uttarakhand HC, subject to payment of dues, interest, and penalties. Application to be considered within four weeks.
In the matter abovementioned ITAT upheld the jurisdiction u/s 263 exercised by PCIT, is right as twin condition of section 263 are fulfilled.
Held that these two petitions are also remanded back to the Competition Commission of India for determination/ decision in accordance with the decision of the Hon’ble Delhi High Court rendered on 29.01.2024 in the aforesaid case.
Bombay High Court held that Explanation 1 and 4 below section 17(2) of the Income Tax Act by the Finance Act, 2007 cannot be declared ultra-vires, irrational or unconstitutional. Said amendments are constitutionally valid.
MP High Court revokes GST cancellation due to personal adversities and directs filing of pending returns with a penalty of ₹50,000.
Uttarakhand HC stays operation of GST Notification No. 56/2023 extending timelines for adjudication, citing issues with lack of GST Council recommendation.
