ITAT Ahmedabad held that if an assessee has failed/omitted to make a claim at the time of filing of return of income the same can be claimed during the course of appellate proceedings. Accordingly, claim placed before appellate authorities allowed.
Madras High Court held that notice for mismatch of the input tax between GSTR 3B with that of GSTR-2A is not received by the petitioner hence order set aside and matter remanded back for fresh consideration.
Madras High Court held that issuance of multiple notices for same year lead to confusion because of which petitioner failed to furnish the reply. Accordingly, order set aside with direction to grant proper opportunity of being heard.
Delhi High Court held that issuance of Show Cause Notice under Section 74 of the Central Goods and Services Tax Act, 2017 to the deceased taxpayer is invalid and hence liable to be set aside.
ITAT Bangalore held that dismissal of appeal by First Appellate Authority [CIT(A)] due to non-payment of advance tax unjustified as assessee was not required to pay advance tax. Hence, matter remanded back for fresh consideration.
The Ministry of Finance issues Notification No. 65/2024-Customs, appointing authorities for adjudication of Show Cause Notices effective immediately.
Analysis of Safari Retreats judgment by Apex Court, focusing on GST’s ITC provisions, plant definitions, and implications for renting and leasing services.
Supreme Court bans caste-based discrimination in prisons, directing all states to revise prison manuals and eliminate caste-related practices within three months.
CBIC’s recent conference in Hyderabad focused on tax administration and enforcement, with updates on cleanliness drives and customs operations.
