The Delhi High Court directed authorities to re-inspect the new business premises of Sakshi Trading Company before deciding on restoration of its cancelled GST registration.
The ITAT Ahmedabad remanded the case of Harshang Kaushikkumar Rami vs ITO to the Assessing Officer for fresh verification of Rs. 5 crore cash deposits treated as unexplained income.
Delhi High Court allows petitioners to regularize seven seized gold chains weighing 455 grams, directing Customs to hold a hearing and consider payment of duty under Section 110.
Andhra Pradesh High Court directed re-credit of ₹16.48 lakh after finding GST dues were wrongly recovered from petitioners unrelated to the defaulting firm.
Delhi High Court set aside a ₹80.9 crore GST demand against JMD Lightening & Cable Co., holding that the adjudicating authority failed to consider submitted creditors’ ledgers.
ITAT Delhi deleted a ₹1.11 crore addition, holding that ordinary dunnage used by Central Warehousing Corporation is a revenue expense, following rulings from earlier years.
Delhi High Court set aside the detention of a passenger’s gold, holding it invalid as no Show Cause Notice or personal hearing was provided under Section 124 of the Customs Act.
ITAT Mumbai held that National Payments Corporation of India carries out activities which has been recognized as charitable under category of advancement of object for general public utility. Accordingly, revisionary order u/s. 263 quashed as issue already dealt in detail by AO.
Madras High Court quashes assessment against SMILE Microfinance Ltd. for violation of natural justice and directs reassessment with personal hearing within 12 weeks.
The Punjab & Haryana High Court held that tax officers cannot block a taxpayer’s electronic credit ledger under Rule 86-A beyond the ITC actually available.
