ITAT quashed the reassessments, agreeing with prior ruling that combined approval under section 148B for multiple assessees violates legal requirements.
Karnataka High Court held that IGST wrongly paid to Centre on intra-state supplies is required to be refunded back since CGST/SGST already paid to the State GST Authorities. Accordingly, petition is allowed and order rejecting refund claim set aside.
Gujarat High Court held that detention order is liable to be quashed and set aside since department failed to issue notice as required under section 129(3) of the GST Act. Accordingly, writ is disposed of.
The Court reaffirmed that failure to issue SCN within prescribed time entitles goods’ owner to unconditional release under the Customs Act.
ITAT Mumbai condoned 75-day delay in filing appeal, recognizing assessee’s illiteracy and reliance on tax consultant, allowing fresh adjudication on merits.
The Tribunal set aside the ex parte dismissal of the AY 2018-19 appeal, restoring the matter to CIT(A) for merits-based hearing. The assessee was allowed to present evidence regarding ₹3.74 crore unexplained investment and estimated profits.
Tripura High Court rules that collection of GST penalty without passing a formal order under Section 129(3) is unlawful, and directs refund with interest.
Delhi High Court sets aside GST orders passed without notice or opportunity for reply and remands the matter to the adjudicating authority for personal hearing.
AO treated ₹13 lakh cash deposits as unexplained, but ITAT found all deposits supported by cash book and bank self-cheques. Entire addition under section 68 was deleted.
Madras High Court relegates the GST classification dispute on Harpic and Lizol to the Deputy Commissioner, noting factual disputes and the availability of statutory remedies.
