High Court restrained tax recovery, holding the Section 154 order prima facie breached natural justice by withdrawing exemption without notice.
ITAT ruled that personal savings account credits require proof of business nexus before being treated as turnover. The income addition and penalties were deleted.
Exercising powers under Section 119(2)(b), CBDT has condoned delays in Form 10AB filing for eligible cases. The Circular does not grant automatic approval under Section 80G.
GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August 2026 rollout.
ITAT held the Section 271D penalty was time-barred under Section 275(1)(c) as it was imposed after the prescribed limitation period.
ITAT held that penalty under Section 271D cannot survive where the Assessing Officer failed to record satisfaction in the assessment order.
ITAT held that penalty under Section 271D is invalid where the Assessing Officer failed to record satisfaction in the assessment order.
ITAT held that penalty under Section 271D cannot survive where the Assessing Officer failed to record satisfaction in the assessment order.
Bombay High Court restored GST registration after finding return defaults occurred during the COVID period, subject to payment of dues, interest and late fees.
CESTAT set aside the Service Tax demand after finding that trading turnover was wrongly treated as taxable service and VAT records were ignored.
