The High Court held that evaded turnover cannot be enhanced arbitrarily based on one fake invoice. Estimation must be proportionate to evidence and based on reasonable judgment.
The High Court quashed GST orders where ITC was denied without verifying whether the supplier paid tax and filed returns. The matter was remanded for fresh factual adjudication.
Gujarat HC held that ex parte orders are invalid if personal hearing notices under Section 37C are not properly delivered with proof, reinforcing procedural fairness.
The SC upheld reopening of completed assessments where key agreements were not disclosed. It held that failure to place primary documents enables reassessment beyond the four-year limit.
The Orissa High Court held that while writ petitions can be entertained if the GSTAT is non-functional, once the tribunal is operational with extended filing timelines, statutory compliance under Section 112(8) is mandatory.
The court directed the refund of TDS erroneously deducted from an arbitral award, ruling that interest on the TDS is not payable. The Execution Petition was disposed of accordingly.
The Tribunal ruled that inadvertent omission of claiming advance tax does not bar interest under Section 244A. Authorities cannot withdraw interest through Section 154 rectification for such mistakes.
The High Court held that assessment orders under Section 62 of the CGST Act automatically lapse once pending returns are filed with late fee, barring recovery action.
ITO Vs Srichand Mandhyan (Supreme Court of India) Supreme Court considered a Special Leave Petition challenging an order passed by the Bombay High Court. After hearing the learned counsel for the parties and examining the material on record, the Supreme Court found no valid ground to interfere with the High Court’s decision. Accordingly, the Special […]
The ITAT Jaipur held that joint ownership of a new property does not bar full exemption under Section 54F if the assessee funds the purchase and retains control over the asset.
