CESTAT Chandigarh sets aside customs duty demand and penalties against JSW Vallabh Tinplate, citing natural justice violation and non-supply of relied-upon documents. Case remanded for fresh adjudication.
Analyzing Allahabad HC rulings on ITC eligibility under GST due to supplier defaults. Explore compliance, legal implications, and taxpayer challenges.
Explore GST penalty provisions under Article 19(1)(g). Analyze their reasonableness, legal remedies, and compliance challenges for taxpayers.
ITAT Bangalore rules against extrapolating unaccounted sales without concrete evidence in DCIT vs. Kanva Diagnostic Services. Admissions alone are insufficient for additions.
ITAT Bangalore dismisses Prem Prakash Gupta’s appeal for 375-day delay. Emotional distress cited without evidence deemed insufficient for condonation. Case highlights ‘explanation’ vs ‘excuse’.
Understanding GST prosecution in India: Offenses, arrest powers, mens rea, tax liability, judicial precedents, and the process of sanctioning and compounding.
The Bombay High Court dismissed Revenue’s appeal against Everest Kanto Cylinder Ltd., citing prior judgments on identical transfer pricing issues.
Delhi High Court sends Pushpa Saluja’s appeal back to ITAT, questioning Section 68 application on alleged bogus purchases and full addition.
Rajkot ITAT condones 98-day appeal filing delay, citing taxpayer’s illiteracy and prior consultant’s negligence, prioritizing substantial justice.
Pune ITAT remands Sahyogh Nagri Sahkari Patsanstha Maryadit’s appeal, ruling non-payment of advance tax alone cannot dismiss an appeal; directs re-adjudication on merits.
