Calcutta High Court Refuses Writ Against Consolidated GST Section 74 Notice The Calcutta High Court on 19 May dismissed a writ petition challenging a consolidated show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, holding that the assessee had an efficacious statutory appellate remedy under Section 107 of…
SC Declines Interference, Allows GST Appeal Without Limitation Objection The petitioner, M/s Power Line Air Express, filed a Special Leave Petition before the Supreme Court challenging the judgment dated 16.03.2026 passed by the Delhi High Court. The dispute arose in the context of proceedings under the Central Goods and Services Tax law. At the hearing,…
HC Declines Interference in VAT Matters; Directs Appeal Before Tribunal A batch of appeals arose from a common order of the Single Judge dealing with multiple writ petitions concerning VAT assessments in the Andaman & Nicobar Islands. The Single Judge had transferred petitions filed before 19 August 2025 to the VAT Appellate Tribunal, while dismissing…
HC: Reassessment Notice Beyond 10 Years Quashed as Time-Barred Under Law The petitioner, an individual engaged in the real estate business as part of the PSY Group, had originally filed his return of income for Assessment Year 2014-15, declaring modest income. Thereafter, search action under Section 132 of the Income Tax Act was conducted on…
HC Upholds Validity of Section 148 Notice Issued on Last Day of Limitation Perin Exim LLP filed writ petitions challenging reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, mainly disputing the validity of the notice dated 30.06.2025. The petitioner contended that the notice had not been properly served, pointing to postal…
High Court: Refund of GST Paid Twice Cannot Be Denied on Limitation; Article 265 Overrides Section 54 The petitioner, Rajendra Narayan Mohanty, was subject to a proceeding under Section 74 of the GST Act for the 2019-20 financial year after authorities noticed discrepancies in his returns. On February 8, 2021, the petitioner discharged the alleged…
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