Legal

GST Adjudication Set Aside: Lack of Proof of Hearing Notice - Maya Store Ruling

Analysis of the Calcutta High Court's ruling in Maya Store, setting aside a GST order because the department failed to prove service of a hearing notice.

Delhi HC Quashes Reassessment Based on Audit Objection: Sapphire Foods Ruling

Analysis of the Delhi High Court's ruling in Sapphire Foods, establishing that reassessment cannot be initiated based on audit objections when all material facts were already scrutinized.

No Incriminating Material, No Addition: ITAT Mumbai Reaffirms Search Assessment Rules

The ITAT Mumbai rules that jurisdictional additions under Section 153A cannot be sustained in unabated assessment years if no incriminating material was found during the search.

ITC Denial on Retrospective Cancellation: Lessons from the Jyoti Tar Products Case

Analysis of the Calcutta High Court judgment on denial of Input Tax Credit (ITC) due to retrospective registration cancellation of suppliers and the 'prima facie' nature of SCN.

Taxpayer Relief: Calcutta HC Quashes Order for Lack of Personal Hearing