Digest - Section 107—Appeal to appellate authority—Condonation of delay in filing appeal—Appeal dismissed without considering explanation given by assessee Gour Mohan Bera v. State of West Bengal & Ors. 2024 TaxPub(GST) 1350 (Cal-HC) Digest - Section 4—Determination of entry tax—Provisional assessment was done as per the earlier Act, while final assessment was done under the new Act—Validity of United Spirits Ltd. v. State of U.P. & Ors. 2024 TaxPub(VAT) 129 (All-HC) Digest - Section 107—Writ petition—Maintainability—Availability of alternative remedy of appeal Shreehari Realtech (P) Ltd. v. UOI 2024 TaxPub(GST) 1517 (All-HC) Digest - Section 75(4)—Determination of tax—Non-grant of opportunity of personal hearing—Validity of Eveready Industries India Ltd. LKO. v. State of U.P. 2024 TaxPub(GST) 1110 (All-HC) Digest - Section 74(9)—Writ petition—Maintainability—Bar as to alternative remedy of appeal Eveready Industries India Ltd. LKO v. State of U.P. 2024 TaxPub(GST) 1110 (All-HC) Digest - Section 73(1)—Determination of tax—No prior notice of hearing served to assessee—Validity of Siddh Sales Corpn. v. State of UP & Ors. 2024 TaxPub(GST) 973 (All-HC) Digest - Section 32—Writ petition—Revenue sought clarification with regard to the expression Authority Concerned Asstt. CST v. Official Liquidator 2024 TaxPub(VAT) 124 (Mad-HC) Digest - Section 40—Input tax credit—Reversal of—Purchase effected after cancellation of registration of supplier—Allowability of Thillai Agencies v. State of Tamil Nadu 2024 TaxPub(VAT) 126 (Mad-HC) Digest - Section 27—Suppression of turnover—Allegation of unaccounted freight charges—Validity of Sri Vigneswara Granites v. Asstt. CST 2024 TaxPub(VAT) 127 (Mad-HC) Digest - Section 75(4) & 169—Determination of tax—Violation of principles of natural justice—Assessee not acquainted with advance technology of following notices Abitha Timber Traders v. Asstt, Commr. (ST) (FAC) 2024 TaxPub(GST) 858 (Mad-HC)