Jharkhand High Court sets aside GST scrutiny notices issued under Section 61 based on sales below market price, clarifying limits of tax officer powers.
GST law balances hearing rights with timely disposal. Section 75(5) caps adjournments at three (four hearing opportunities), clarified by courts.
Delhi High Court dismisses tax appeal against Wrigley India, affirming AMP expenses not separate international transaction without evidence, citing precedents.
Delhi High Court sets aside tax reassessment notice for AY 2014-15, ruling it was beyond the limitation period after considering Supreme Court directives.
Delhi High Court rules taxpayers must check GST portal for notices; department not liable for lack of diligence. Allows late appeal in Sandeep Garg case.
CESTAT Delhi rules booking disputed tax as expense doesn’t prove unjust enrichment, allows Oiles India refund claim paid under protest after goods clearance.
Pune ITAT rules Foreign Tax Credit cannot be denied solely due to delayed filing of Form 67. Case remitted to AO for re-examination on merits.
Bombay High Court allows a company to file delayed income tax returns for AYs 2017-18 and 2018-19 due to hardship, conditional on not claiming interest on refunds.
Delhi ITAT rules against tax addition of Rs. 24 lakh for Cumin Infotech, citing lack of justification from AO for rejecting assessee’s cash deposit explanation.
Ahmedabad ITAT sends back tax case to CIT(A) after significant additions for cash deposits and unsecured loans were deleted without obtaining the Assessing Officer’s remand report.
