Delhi High Court allows NALCO to file a delayed statutory appeal against a ₹32 lakh GST demand, citing inadvertent error and the ongoing Supreme Court challenge regarding Section 168A deadline ...

Delhi High Court rules that a Section 153C notice for AY 2010-11 was time-barred. Citing the RRJ Securities Ltd. precedent, the Court confirms the six-year block period for an "other person" must be ...

Agra bench, set aside the Commissioner of Income-tax (Appeals)'s order confirming an addition of ₹1,23,10,312/- in the case of Ashok Kumar Goyal v.

Allahabad High Court set aside GST assessment fixing evaded sales above purchases, directing authorities to pass a reasoned order after hearing the ...

The Delhi High Court quashed the retrospective GST cancellation of M/s Kansal Associates, whose sole proprietor died during the COVID-19 pandemic, ruling that the legal heir must be given a fresh ...

Allahabad High Court quashes GST seizure for expired e-way bill caused by truck breakdown. Court confirms Section 129 action requires clear evidence of tax evasion ...

ITAT Dehradun allowed condonation of 1386-day delay in filing first appeals, noting that ex-parte assessment and penalty orders were passed without serving notices to the assessee. Appeals remitted ...

An NBFC's claim for on an irrecoverable loan was allowed by the ITAT, which overturned the disallowance. The court ruled that non-recovery of a business loan differs from a loan waiver, qualifying the ...

Delhi HC rules FIRCs need not match exports transaction-wise for ITC claims. Total foreign remittance suffices; case remitted ...

The Customs Department was directed by CESTAT to pay interest on a pre-deposit, overturning a decision that denied it because the deposit was against a penalty. The ruling affirmed that Section ...

The Income Tax Appellate Tribunal (ITAT),  allowed the appeal of P. Maneklal & Co., deleting the addition of Rs. 4,78,500 under Section 69A of the Income-tax Act, 1961, made for unexplained gold stock ...

ITAT Ahmedabad set aside ex-parte orders denying Gopinathji Jyotipith Foundation's 12AB and 80G registration, ruling the denial without a proper hearing violated natural ...