MCA mandates structured extract of Board’s Report in AOC-4; clause-wise digital format required for accurate, compliant, and transparent company filings.
Calcutta High Court sets aside GST order, remanding case for re-adjudication. Authorities failed to consider taxpayer’s response filed before final order.
Ahmedabad ITAT deletes Rs. 2.53 lakh addition for alleged client code modification, citing lack of evidence against taxpayer Sahil Shah.
Madras High Court sets aside assessment and rectification orders for Monikandan, citing a breach of natural justice in a TNGST Act case.
Kerala High Court dismisses T K Navas’s petition, affirming that notice service through the common GST portal is valid under Section 169(1)(d) of the CGST Act.
ITAT Hyderabad allows Geovista Technologies’ appeal, setting aside an ex-parte order due to CIT(A)’s “undue haste” in issuing notices, violating natural justice.
Allahabad High Court sets aside a Rs. 50,000 GST penalty against Kahna Bartan Bhandar, citing a show-cause notice that scheduled reply and hearing on the same day.
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside the continued suspension of M/s. Kailash Shipping Services Pvt. Ltd.’s Customs Broker License. The Tribunal ruled that the show cause notice (SCN) issued to the company was time-barred and lacked jurisdiction, rendering the preceding suspension unsustainable.
ITAT Bangalore remands a trust’s 12AB tax exemption cancellation, citing a technical error in application and directing fresh consideration.
Madras High Court sets aside sales tax addition against Swarna Steels, ruling mere gross profit difference between sales is insufficient without Rule 18-C inquiry.
