Madras High Court directs Customs to consider a firm’s plea for warehoused cashew nut clearance amid a commercial dispute over an import contract.
Calcutta High Court ruled that appellate authorities can accept additional evidence in GST appeals for fair disposal, even if Rule 112(1) conditions aren’t fully met.
NCLAT dismissed an appeal against a CIRP order but granted appellant liberty to seek a withdrawal of proceedings under Section 12A if a settlement is reached.
CESTAT Delhi held that regulation 10(n) doesn’t require Customs Broker to keep continuous surveillance on client to ensure that client operates from that address and has not changed his operations. Accordingly, order revoking customs broker license set aside.
The Income Tax Appellate Tribunal (ITAT) Chennai has granted S.S.S. Export another chance to substantiate cash deposits under Section 69A, remanding the appeal to the CIT(A).
Gauhati High Court condoned a 265-day delay in a GST appeal filed by the Principal Commissioner against Numal Saikia, citing reasons presented in the application.
Madras High Court sets aside a GST assessment order against Tvl. Gopal Vinod Granites, citing an error where the final order named an incorrect entity, violating natural justice principles.
ITAT Mumbai held that denial of exemption under section 11 of the Income Tax Act not justified since previous registration u/s. 12A continued to be valid till grant of provisional registration under the new scheme u/s. 12AB of the Income Tax Act.
Calcutta High Court dismisses PCIT appeal, ruling penalty notice under Income Tax Act invalid due to failure to specify contravention, citing judicial precedents.
Karnataka High Court mandates GST Department to establish a system for tracking email notice delivery after quashing adjudication orders due to non-receipt claims.