Allahabad High Court quashes GST order for procedural lapses, highlighting the need to supply the SIB report to ensure adherence to principles of natural justice.
Supreme Court overturns Bombay High Court order, addressing delay condonation and interpretation of ‘sufficient cause’ under Section 5 of the Limitation Act.
ITAT Delhi ruled in Rekha Rani vs. DCIT that penalty under Section 271(1)(b) cannot be imposed for each non-compliance of Section 143(2) notices, only for the first default.
ITAT Delhi quashes Section 271(1)(b) penalty against Charu Modi Bhartia, citing lack of evidence on alleged foreign bank account ownership with HSBC Geneva.
