Judgement

High Court allows revision and holds reassessment under Section 29(7) valid where Additional Commissioner’s permission was on record.

High Court Allows Revision; Reassessment Upheld Under Section 29(7) of UP VAT Act

HC allows revision and sets aside penalty u/s 54(1)(14) of the UP VAT Act where goods were for business use and a blank Form-38, without corroboration, did not indicate intent to evade tax

HiHigh Court Quashes Penalty of Rs. 1.5 Lacs; Holds Blank Form-38 Alone Insufficient to Infer Tax Evasion

High Court Quashes Penalty of Rs. 1.5 Lacs; Holds Blank Form-38 Alone Insufficient to Infer Tax Evasion

Allahabad High Court quashes cancellation and appellate orders where show-cause notice failed to disclose the proper officer and no personal hearing was afforded; remands matter for fresh adjudication with directions.

High Court Quashes GST Registration Cancellation Passed Without Proper Notice or Hearing

The Supreme Court upheld the decision of the High Court, saying that once the mandatory pre-deposit has been made, the revenue cannot continue to attach to or restrain the bank account of the assessee.

Bank Account Cannot be Attached After 10% Pre-Deposit: Supreme Court Upheld High Court's Order

Articles

The GSTR-9 and 9C forms for FY 2024-25 can now be filed, but experts say businesses need to carefully check and report their ITC.

GSTR-9/9C Filing Begins: Experts Flag Strict ITC Reconciliation Ahead

GSTAT confirms anti-profiteering finding against Assessee Company for failing to pass on the 28% to 18% GST rate benefit, directing deposit of Rs. 3,31,879/- plus 18% interest into CWF.

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High Court Allows Revision; Reassessment Upheld Under Section 29(7) of UP VAT Act

High Court Quashes Penalty of Rs. 1.5 Lacs; Holds Blank Form-38 Alone Insufficient to Infer Tax Evasion

High Court Quashes GST Registration Cancellation Passed Without Proper Notice or Hearing

Bank Account Cannot be Attached After 10% Pre-Deposit: Supreme Court Upheld High Court's Order

GSTR-9/9C Filing Begins: Experts Flag Strict ITC Reconciliation Ahead

GSTAT: Distributor Profiteered Rs. 3.31 Lakh by Increasing Base Price Post-GST Cut