ITAT Bangalore directs fresh adjudication after non-appearance due to hearing notices sent to a non-communication email. Assessee’s appeal allowed for statistical purposes.
Madras HC condones delay in filing GSTR 3B beyond 30 days under GST Act, provided the taxpayer pays late fees. Tax assessment may follow for any shortfall.
Delhi HC rules that past tax liability can’t justify denying GST registration cancellation. Process application while ensuring any tax dues remain payable.
Madras High Court condoned a 73-day delay in appeal filing due to genuine reasons, after GST notices were mistakenly sent to the petitioner’s former consultant.
Patna HC rules appeal maintainable despite GST payment from Electronic Credit Ledger; directs Appellate Authority to consider the case on merits.
Supreme Court dismisses Income Tax Depts plea, setting aside the ₹5 lakh cost imposed by the Allahabad HC for incorrect reassessment actions.
ITAT Bangalore condones 140-day delay in filing an appeal due to incorrect advice from a tax consultant, allowing the case to be heard on merit.
Madras HC dismisses Revenues appeal challenging ITAT’s stay order, stating the stay had expired, leaving substantial questions of law open.
Madras High Court held that passing of ex-parte order without providing an opportunity of being hearing is against the principles of natural justice. Accordingly, the impugned order is set aside.
Delhi High Court held that reopening of assessment u/s. 148 of the Income Tax Act unsustainable as PCIT already decided the matter in favour of the assessee while invoking revisionary powers u/s. 263 of the Income Tax Act. According, reassessment action quashed.
