
GST Recovery Against Company for Deceased Proprietor’s Dues Quashed: Karnataka HC
Karnataka HC quashes GST DRC-13 recovery notices against a distinct private company and restores proceedings against deceased proprietor's legal heirs.

GST Portal Upload Alone Not Valid Service: Delhi HC Grants Relief

ITAT Mumbai Restores Deceased Assessee’s Reassessment Appeal for Jurisdictional Adjudication

Bank Cannot Create Lien for Section 194N TDS: Karnataka HC

Delhi HC Examines Tribunal’s Section 153C Annulment Without Cross-Appeal

ITAT Bangalore Restores Assessment of 66-Year-Old Blind Taxpayer for Fresh Adjudication

ITAT Mumbai Holds TNMM MAM for Value-Added Medical Equipment Distribution

Aborted Project Costs Revenue Expenditure for Tax Purposes: Gujarat HC

ITAT Ranchi: PCIT Cannot Seek Reverification of Issues Already Examined by AO

Rajasthan HC Condones 101-Day GST Appeal Delay, Orders Merits Adjudication

Gujarat HC Quashes GST Orders Over AI-Cited Non-Existent Judgments

Madras HC Dismisses GST Appeal, Upholds Rectification of Bona Fide GSTR-1 Errors

Telangana HC Allows Appeal Against GST SPL-07 Order With Delay Condonation Plea
ITAT Agra Directs ₹4.06 Lakh TDS Credit Where Co-owners Did Not Claim Their Shares
ITAT Agra directs full TDS credit of ₹4,06,250 to Tejpratap Singh Yadav where SBI reported the entire TDS against his PAN despite joint ownership…
ITAT Delhi Quashes Section 153C Assessments Over Mechanical Section 153D Approval
ITAT Delhi quashes Section 153C assessments after finding Section 153D approval mechanical and lacking independent application of mind.
CESTAT Delhi Allows Appeal on Limitation in Sub-Contractor Service Tax Dispute
CESTAT Delhi allowed the appeal on limitation, holding conflicting views on sub-contractor service tax liability barred extended limitation.

CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary…




















