The ITAT Chennai rules that an assessment order passed without proper examination of evidence can be deemed erroneous and prejudicial to the interest of the Revenue.
In a case involving Competent Constructions vs. C.C.E & S.T., CESTAT Chandigarh allows the refund of excess service tax payment against adjustment towards other period liability.
Kerala High Court quashes an assessment order under CGST due to a mismatch in GSTR-1 and GSTR-3B without affording the petitioner an opportunity of hearing.
In a crucial verdict, ITAT Delhi cancels Rs. 5,75,000 u/s 69C addition in Designers Point vs ACIT case due to lack of substantial evidence from WhatsApp chats.
Delhi High Court nullifies penalty and demand notice in Allied Engineering Works vs. National Faceless Assessment Centre case, citing a lack of a fair hearing.
Kerala High Court directs the release of seized cash, including demonetized 2000 Rs notes, in the T.H. Fazil vs. State Tax Officer case. Get the full details here.
Kerala High Court rules no income tax liability on compensation from MACT, directs TDS refund. Details of the case and implications explained in this article.
Kerala High Court grants relief to Lulu International, quashing an assessment order issued without considering their reply. Details and implications in this article.
The ITAT Panaji dismisses the appeal by Manoj Anand against a tax evasion case involving colourable devices and sham transactions. Get the details in this article.
In a recent case, CESTAT Ahmedabad provides relief to Bajaj Herbals, ruling that no service tax is leviable on advertising agency services provided by foreign-based service providers for marketing. Get the full details here.
