Calcutta High Court directs tax department to provide clear deficiency details for GST refund applications, emphasizing natural justice and statutory compliance.
ITAT Kolkata sets aside tax demand on Cossimbazar Trust, ruling that income application (expenditure) must be considered under Section 143(1) for registered trusts.
Allahabad High Court orders release of goods seized for lack of e-way bill, prioritizing invoice presence and seller’s claim, referencing Section 129(1)(a) of the CGST Act.
Awadh Public School’s appeal dismissed by ITAT Lucknow due to 3299-day “unjustified delay” in filing, despite claims of counsel oversight.
The ITAT Delhi has deleted a Rs. 96.62 lakh penalty imposed on Pawan Kumar Gupta, ruling that Section 271(1)(c) is not applicable to additions based on estimated income.
ITAT Pune rules discretionary trusts pay surcharge at slab rates, not 37% maximum on dividend income, reversing CPC and CIT(A) orders.
Madras High Court sets aside an assessment order against Shiva Texyarn Ltd., citing natural justice violation as a granted virtual hearing was not provided.
Delhi High Court rules in favor of Square Vision India Pvt Ltd, condoning a one-day delay in ITR filing for AY 2016-17, citing genuine hardship and setting aside PCIT’s rejection.
Madras High Court held that order passed under GST against the petitioner, however, without granting an opportunity of personal hearing amounts to violation of principles of natural justice. Accordingly, the order is inclined to be set aside.
TAT Pune ruled on Hotel Ayodhya’s appeal, clarifying that unabsorbed depreciation can be set off against income from other sources, overturning lower tax authorities’ decisions.
