Section 54 provides a complete framework for GST refunds, including timelines and conditions. Courts have clarified strict compliance and limited scope for equitable relief.
Court held retrospective cancellation invalid if not proposed in show cause notice. Key takeaway: Proper notice is mandatory for valid action.
Tribunal set aside addition as the assessee established genuineness of loans through documentary evidence. However, it remanded the case to verify whether loans were repaid.
The High Court held that DRT orders are appealable under Section 18 of the SARFAESI Act. It ruled that writ jurisdiction cannot be invoked without exhausting the statutory remedy.
ITAT Kolkata held that professional fees for works related to acquisition of new unit or expansion of existing undertaking is governed by provisions of section 35D of the Income Tax Act. Thus, since there is a specific provision u/s. 35D for amortization of certain preliminary expenses, the recourse could not have been had to the residuary provision of section 37(1) of the Act.
Dazzler Confectionery Company Vs ITO (ITAT Mumbai) Penalty u/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned AO levied penalty of ₹44.79 lakh u/s 271(1)(c) on disallowances relating to pre-operative expenses & 35D deduction. Penalty notice u/s 274 was issued using “concealment OR furnishing inaccurate particulars” without specifying the exact charge. Assessee […]
The GSTAT Rules, 2025 provide a complete framework for GST appeals, including filing, hearings, and compliance. They establish a structured and digital dispute resolution system.
This guide explains all GSTAT forms, procedures, and timelines for filing appeals. Key takeaway: Proper use of forms and compliance ensures effective appellate remedies.
Supreme Court held that Legislative Assembly Speakers acts as a Tribunal under the Tenth Schedule to the Constitution and doesn’t enjoy the constitutional immunity from judicial scrutiny under Article 122 and 212 of the Constitution. Accordingly, the petition is allowed.
This guide explains how to determine whether to file Form 1040 or 1040NR based on tax residency. Key takeaway: Correct residency status ensures accurate tax filing.
