Judgement

High Court holds that a single assessment order for multiple tax periods violates Sections 73 & 74 of the GST Act; matter remanded for fresh year-wise assessment

HC Sets Aside GST Assessment Order Covering Multiple Financial Years

The Tribunal observed that since the mandatory approval was taken from an incorrect authority, the reassessment proceedings were invalid

ITAT Delhi Quashes Reassessment Due to Invalid Approval Under Section 151

Considering the medical condition of the assessee, the ITAT set aside the previous orders and sent the case to the AO for fresh consideration.

ITAT Bangalore Remits Case for Fresh Review Due to Medical Condition of Assessee

The ITAT Surat held that without strong evidence, the entire undisclosed bank deposit cannot be taxed, restricting the addition to only 8% of the total deposits.

ITAT Holds Entire Deposit Cannot Be Taxed Without Evidence; Restricts Rs 9.83 Crore Addition to 8% of Deposits

The tribunal holds that a non-compliant notice under Section 143(2) renders the entire assessment void.

ITAT Quashes Assessment for Invalid Section 143(2) Notice; Grants Multiple Reliefs to Assessee

The High Court allowed the petitioner to seek revocation of its cancelled GST registration, subject to filing pending returns and paying due tax, interest, and penalties.

GST Registration Cancellation Can Be Reconsidered Subject to Compliance: Uttarakhand HC

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