Madras High Court quashes an income tax order against a gas distributor, citing unserved notices due to an email change, remanding the case for fresh consideration.
Ahmedabad ITAT grants Gramya Vikas Pratishthan Koba another opportunity for 12A registration, citing natural justice after procedural lapses in online filing.
Calcutta High Court remands ITC denial for late GSTR-3B, directing reconsideration under Section 16(5) of the GST Act for Diamond Timber Industries.
ITAT Delhi rules no books or vouchers are needed for Section 44AD income, deleting a Rs. 20.58 lakh cash deposit addition, citing a binding precedent.
ITAT Ahmedabad restores Airona Tiles’ appeal, citing NFAC’s ex-parte dismissal as a violation of natural justice; orders fresh consideration.
ITAT Delhi rules in Sudarsan De case, setting aside S.270A penalty for under-reporting as belated return was accepted without income additions.
Delhi High Court sets aside ITC demand for mismatch, citing lack of hearing. The validity of related GST notifications is awaiting a Supreme Court decision.
Mumbai ITAT condones 536-day delay for Samasta Brahman Mahasangh appeal, citing clerk’s error and trustees’ age/lack of tech-savviness. Case remanded for fresh hearing.
Delhi High Court remands M/S Krishna Enterprises’ case, ruling demand order invalid due to lack of proper hearing. Validity of tax notifications pending Supreme Court review.
Delhi HC rules writ petitions challenging tax orders are not maintainable if a personal hearing was granted but not availed. Appeal is the proper remedy, with limitation period relaxed.