The tribunal held that sending notices through email despite the assessee expressly opting for physical service constituted sufficient cause for delay. Procedural lapses by tax authorities cannot deprive an assessee of the right to be heard.
The tribunal ruled that lack of digital literacy and non-receipt of electronic orders constitute sufficient cause for delay in filing an appeal. A liberal approach was adopted to ensure substantial justice, and the appeal was restored for decision on merits.
he tribunal held that reassessment notices issued by the jurisdictional assessing officer instead of the faceless authority violate the mandatory faceless assessment framework. Such jurisdictional defects render the entire reassessment proceedings void ab initio.
Orissa High Court held that post grant of refund by Assistant Commissioner, the recourse to adjudicate upon the same objection/content under Section 73 without giving due deference to the quasi judicial Appellate Order is unconscionable. Accordingly, the writ petition is allowed.
Karnataka High Court held that in terms of auction memorandum, liquidator appointed under the Insolvency and Bankruptcy Code, 2016, was empowered to forfeit the Earnest Money Deposit [EMD] and Interest free Refundable Participation Deposit Money [PDM] deposited for participating in the auction.
The Tribunal held that state-fixed maximum ticket prices do not excuse failure to pass on GST rate cuts. Cinema owners must reduce prices commensurately despite pricing caps.
Explains why TCS under section 206C(1G) applies to overseas remittances and tour packages. The key takeaway is that TCS is a reporting mechanism, adjustable or refundable, not a final tax cost.
The Government has deferred the commencement date of a notification issued under the LLP Act. The effective date now shifts from January 1, 2026, to February 16, 2026, without changing the substance of the law.
MCA amended its notification to postpone implementation of the reorganised Registrar of Companies framework for LLPs.
MCA amended its notification to postpone implementation of the reorganised Registrars of Companies framework under the Companies Act.
