Delhi High Court allows 1610-day delay in customs appeal by Durga Apparels citing Director’s arrest, health, and Covid. Restores case to CESTAT on terms.
Pune ITAT sends assessee’s tax appeal back to CIT(A) for re-adjudication after five missed hearings, including one during the Covid period.
Delhi High Court addresses GST SCN sent to incorrect address, sets aside tax order, and directs assessee to correct details on the GST portal.
Pune ITAT rules Section 234E late fee under Section 200A applies prospectively from June 1, 2015, impacts delayed TDS returns processed earlier.
Madras High Court allows GST appeal with 90-day delay despite stated reason lacking merit, conditioned on paying additional 10% disputed tax.
Madras High Court orders tax re-assessment for teacher who claimed account misuse by bank manager, citing prior fraud case and denial of fair hearing.
Madras High Court allows delayed GST appeal by Kolors Healthcare citing rep’s illness, orders hearing on merits after additional pre-deposit payment.
ITAT Pune condones significant delay in cooperative society’s appeals, citing Supreme Court ruling emphasizing pragmatic view over technicalities.
Delhi HC upholds GST demand for wrongful ITC use, allows appeal route for Pret Study By Janak Fashions despite finding lack of diligence in original process.
Ambiguities in new GST law for Input Service Distributors, including RCM credit and distribution process, create uncertainty for businesses.