Orissa High Court sets aside an ex parte GST order, allowing a petitioner a hearing for a late reply under Section 73 of the Odisha GST Act, 2017.
Analysis of Mahadevan Vs ITO (ITAT Chennai). Appeal challenging NFAC’s ex-parte order. Case remanded for fresh adjudication with detailed hearing.
ITAT Kolkata dismisses Revenue’s appeal as the tax effect is below the prescribed threshold limit under CBDT Circular 9/2024.
ITAT Chennai remands penalty case under Section 271B, allowing the assessee another opportunity despite negligence. Case restored for fresh adjudication.
ITAT Chennai sets aside an ex-parte order in Glenco Distilleries case due to technical glitches. Case restored for fresh adjudication with directions to CIT(A).
Delhi HC rules on non-maintainability of appeal in service tax case; advises the Commissioner to approach the Supreme Court under Section 35L.
CESTAT Mumbai rules AO’s insistence on importer accepting investigating agency’s classification violates self-assessment under Section 17 of the Customs Act.
ITAT Ahmedabad upheld ₹70.95 lakh addition under Section 69A due to unexplained cash deposits during demonetization and non-compliance by the assessee.
Kaydee Foundation Vs ITO (ITAT Kolkata) Form 10B as a procedural requirement, liable to condonation in certain circumstances where delays were due to inadvertent errors or technical issues.
