The Tribunal found that notices lacking classification as limited, complete, or manual scrutiny violated CBDT instructions. As a result, the assessment under section 143(3) was quashed as void ab initio.
The Court declined to interfere and directed the petitioner to file an appeal against the ITC-related demand and penalty. The ruling ensures the appeal will be heard on merits if filed within the specified time.
NCLAT ruled that reclassifying corporate debtor accounts as standard cannot affect a creditor’s right to pursue personal guarantors, overturning earlier concession.
The High Court directs the Tehsildar to take physical possession of secured assets under Section 14 of SARFAESI Act after prolonged delay, emphasizing the statutory time limits.
The High Court set aside a GST assessment order as the petitioner was not provided a personal hearing despite filing a reply. The matter is remitted for fresh adjudication in accordance with law.
The Court ruled that reassessment proceedings initiated by a non-faceless officer violate the faceless regime. Both the Section 148 notice and the assessment order were quashed, subject to the Supreme Court’s final view on related precedents.
The Court held that the Tribunal erred by rejecting an adjournment request without assigning reasons. The matter was remanded for a fresh hearing after finding a violation of natural justice.
Allahabad HC rules that GST cannot be levied on work contracts executed under the VAT regime. Payments received later do not attract tax, penalty, or interest under GST.
The Court found that the petitioner did not receive effective notice because the SCN was placed in a less visible portal tab. It set aside the demand order and directed a fresh hearing opportunity.
The Court held that uploading the show-cause notice only under the additional tab did not constitute valid service. The order and appeal rejection were set aside, and the petitioner was granted a fresh opportunity to reply.
