The court held that a works contractor cannot challenge a GST assessment months after becoming aware of it, as a ...

Court ruled that repayment of sums in cash violates Section 269T and attracts penalty under Section 271E, even when the same sums were treated as income under Section 68 in an earlier ...

The Bombay High Court held the reassessment and associated notices illegal and arbitrary, setting aside orders under Sections 147A(d) and ...

Tribunal held that commission could not be treated as bogus where the recipient company’s existence was established through income tax returns, refunds, and official records, leading to deletion of ...

Revenue challenged deletions of additions in a scrutiny assessment, highlighting procedural lapses under Rule 46A. Tribunal remitted the matter for fresh adjudication considering additional evidence ...

ITAT Pune ruled that Section 5A overrides Rule 37BA, granting full TDS credit of ₹45.28 lakh to a Goa resident whose wife did not claim her share, rejecting CPC’s proportionate ...

The Bombay High Court quashed an order as the show-cause notice failed to specify date, time, and venue for personal hearing, violating Section 75(4) of the GST Act. The Court restored the proceedings ...

Tribunal rules that procedural delay in filing Form 10B does not bar exemption under sections 11 and 12, following Supreme Court guidance on procedural ...

The Calcutta High Court held that retrospective cancellation of a supplier’s GST registration alone cannot justify denial of Input Tax Credit, requiring a reasoned evaluation of submitted ...

The tribunal ruled that ignoring a valid adjournment request vitiates ex-parte assessment and appellate orders. The is that fair opportunity is mandatory before deciding tax ...

The Court allowed the taxpayer to file a fresh reply after initially failing to respond to a GST notice. Relief is conditional on depositing 50% of disputed tax, after which the authority must ...

The Court held that documents seized during a survey justified rejection of accounts and best judgment assessment. Partial relief granted by the Tribunal was found adequate, warranting no further ...