Delhi High Court rules taxpayers must check GST portal for notices; department not liable for lack of diligence. Allows late appeal in Sandeep Garg case.
Delhi High Court directs appeal in Rs 36L GST penalty case, clarifying Section 75(5) allows max 3 adjournments, not mandatory hearings.
Kerala High Court sets aside tax/penalty for using wrong GST credit head, citing credit pool concept & precedent. Dept to issue fresh orders.
ITAT Cochin rules CPC cannot deny charitable trust’s exemption under Section 11 for delayed filing of audit report in Form 10B.
Telangana High Court sets aside GST registration suspension for Rayees Metal, ruling the cryptic show cause notice violated natural justice and livelihood rights.
Kerala High Court rules amended GST provisions taxing services by associations to members unconstitutional, citing lack of legislative competence and mutuality principle.
Summary of ITAT Mumbai decision in Tejal Kaushal Shah vs ITO case. Examines Section 54 deduction for joint property and Section 23 deemed rental income dispute.
Allahabad High Court rules GST Council circulars are binding on the department, quashing a demand order against Krishna Pharmaceutical for ignoring them.
Hardev Recycling tax appeal: ITAT Delhi rules on disputed purchases & income estimation. Tribunal directs lower net profit rate, granting partial relief.
Delhi High Court held that bail granted in fraudulent ITC generated and passed by the respondent is upheld since there was no pending investigation. Re-arrest of respondent is unwarranted since he has fully cooperated in investigation.
