Delhi High Court held that even if the father may not qualify as a Class-I heir under succession law, he can still fall within the broader definition of legal representative for tax proceedings.
ITAT Indore held that delayed filing of Form 10E due to Covid-19 related circumstances should not automatically deny substantive relief under Section 89 if the assessee is otherwise eligible.
Tribunal directed inclusion of Cyber Media Research Limited after finding that market research and consultancy services were comparable to the assessee’s support service activities. Earlier Tribunal rulings supporting comparability were followed.
The Bombay High Court held that cancellation of GST registration without granting an opportunity of personal hearing violated principles of natural justice. The cancellation and revocation rejection orders were quashed and remanded for fresh adjudication.
The Karnataka High Court held that the three-month period for filing a waiver application under Section 128A was directory and not mandatory. The Court quashed rejection of the waiver application that had been dismissed solely on the ground of delay.
The guide explains that many income tax notices are generated automatically due to mismatches, filing errors, or compliance verification. It highlights the importance of understanding the notice type and responding correctly through the e-filing portal.
The growing dispute over denial of Input Tax Credit due to supplier non-payment of tax has now reached the Supreme Court. The issue centres on whether bona fide buyers can lose ITC despite genuine purchases and proper documentation.
The Delhi ITAT deleted addition made under Section 68 on alleged bogus purchases linked to accommodation entry providers. The Tribunal held that purchases and corresponding sales were already recorded in the books, leaving no basis for separate addition under Section 68.
The Court held that an advocate filing GST appeals and adopting a legal interpretation on behalf of a client cannot be prosecuted for conspiracy merely for performing professional duties.
The Tribunal held that reassessment proceedings initiated against a deceased person are void ab initio. Since the department had prior knowledge of the death, failure to issue notice to the legal heir made the assessment invalid.
