A High Court ruling affirms that denying cross-examination, even with voluntary witness statements, violates natural justice and invalidates the adjudication.
Madras High Court dismisses writ against GST penalty but grants 15 days for a time-barred appeal, despite lapsed limitation period.
ITAT Ahmedabad held that amount received as refund for surrender of Life Insurance Policy cannot be treated as unexplained money under section 68 of the Income Tax Act. Accordingly, appeal allowed and addition deleted.
The Supreme Court set aside a criminal case over a Bengaluru land deal, ruling the dispute was civil in nature and lacked evidence of criminal intent from the beginning.
ITAT Pune held that satisfaction note is required to be recorded u/s 153C for each assessment year and a consolidated satisfaction note recorded for different assessment years would vitiate the entire assessment proceedings. Accordingly, appeal of revenue dismissed.
The Punjab and Haryana High Court has declared the arrest of a man by GST intelligence officials illegal, citing procedural violations and prolonged detention.
Calcutta High Court remands ex parte GST demand case, directing authorities to provide Hotel Rudra a fair hearing on turnover discrepancies.
The ITAT sent a trust’s case for 12AB and 80G registration back to the Commissioner. The rejection was based on a loan from a trustee without Charity Commissioner sanction.
Delhi High Court rules cyberbullying can be as traumatic as physical assault, upholding conviction in a case involving a minor victim and morphed images.
The Appointments Committee of the Cabinet has approved new appointments for the Goods and Services Tax Appellate Tribunal (GSTAT) including Technical and Judicial Members for both the Principal and State Benches