Bombay HC Invalidates Recovery Proceedings Not Expired for GST Appeal
The Bombay High Court ruled that recovery proceedings are invalid while the statutory period to file a GST appeal is still available.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Bombay High Court ruled that recovery proceedings are invalid while the statutory period to file a GST appeal is still available.
The Andhra Pradesh High Court ruled that an unsigned GST assessment order is invalid, remanding the matter for fresh adjudication contingent upon a 20% tax deposit.

The ITAT has remanded ₹30 Lakh and ₹10.83 Lakh additions back to the Assessing Officer for reconsideration of property sale gains. The Tribunal emphasized proper evaluation of purchase costs.

The ITAT accepted an accountant's medical emergency as sufficient cause for delay in evidence submission, setting aside corresponding capital additions and directing fresh verification.

The ITAT accepted an accountant's medical emergency as a valid reason for the delay in submitting evidence and has remanded the case for fresh adjudication.
The Bombay High Court quashed reassessment notices stating that the sanction was obtained under an incorrect provision, invalidating the notices.
The Orissa High Court quashed reassessment proceedings initiated 17 years post the relevant tax period, ruling them time-barred under the Odisha Entry Tax Act.

The CBIC has released revised guidelines to standardize data entry procedures within the DIGIT system, aimed at enhancing consistency and efficiency across the platform.

A recent CBDT webinar attracted over 1,100 international participants, focusing on India's evolving tax regulations. The discussion encompassed cross-border cooperation and upcoming reforms under the new Income-tax Act and Rules.
Eligible non-corporate taxpayers and senior citizens can avoid TDS on specified incomes by submitting Form 15G or Form 15H, subject to conditions.
The rules on perquisites in rent-free or concessional employee accommodations include TDS exemptions under specified conditions. Taxpayers must ensure compliance with these regulations.
Tax authorities monitor large cash transactions and discrepancies between declared income and transactions can trigger scrutiny. Taxpayers must align their declared income with transaction volumes to avoid notices.