ITAT Delhi held that partial doubts in trading segment losses cannot lead to total rejection of books under Section 145. The ruling confirms that documented losses supported by evidence must be considered.
Delhi High Court quashed an ex-parte order after a taxpayer’s accountant failed to inform them of a show cause notice, remanding the matter for fresh adjudication with an opportunity to be heard.
The Court held that the SCN lacked mandatory hearing details, making the adjudication unsustainable. The order was set aside for violating Section 75(4) and principles of natural justice.
The Court held that late audit by the state-appointed Sub-auditor justified condonation of delay in filing the return. It found that the authority failed to consider mandatory guidelines requiring examination of audit-related delays. The impugned orders were quashed and fresh return filing was permitted.
Delhi High Court rules that GST authorities acted mechanically and ignored submitted documents when cancelling registration. The registration is restored, and fresh adjudication is ordered.
The Court held that an expired e-way bill alone does not prove tax evasion, especially when delay was caused by the driver’s illness. The penalty orders were set aside.
The Court set aside the ex-parte GST demand order after noting the petitioner’s medical condition prevented participation in proceedings. A fresh opportunity was granted subject to payment of costs.
ITAT Raipur allowed the appeal, holding that addition of Rs.11.84 lakh under Section 68 was unsustainable as no direct evidence linked the assessee to alleged share manipulation.
CESTAT Mumbai nullified a customs duty assessment on water meters due to failure to consider prior Tribunal rulings. The adjudicating authority must re-evaluate the classification accordingly.
Karnataka High Court set aside an ex-parte GST order and remitted the matter to the revenue for reconsideration. The period until the Supreme Court’s decision is excluded for limitation purposes. The ruling underscores adherence to due process in tax adjudication.
