Madras High Court directs to remit the matter back to respondent since ex-parte order was passed due to non-filing of reply and the same was on account of non-compliance on the part of the auditor. Accordingly, writ disposed of.
Madras High Court held that it cannot be decided that whether Virudhunagar District Central Cooperative Bank Limited is a Cooperative Bank or a Cooperative Society without the said institution is impleaded as party respondent. Hence, writ appeal dismissed.
Madras High Court held that commercial tax officer cannot be penalized merely on the ground that the collection target was not reached by him. Accordingly, order imposing penalty is liable to be set aside.
Madras High Court held that order imposing penalty u/s. 122(1)(vii) is set aside and remitted back with a condition to deposit 25% of disputed tax via Electronic Cash Register since petitioner failed to appear.
Sikkim High Court held that order of Assistant Commissioner (GST) denying budgetary support claim is liable to be quashed and set aside. Accordingly, writ petition stands disposed of.
Madras High Court didn’t entertain the writ as refund application filed without debiting extent of refund claim amount from Electronic Credit Ledger. Accordingly, writ dismissed as mandatory requirement of filing refund application not complied.
Chhattisgarh High Court held that addition towards unaccounted sales based on estimated production yield is baseless and without any evidence/ material and accordingly is not sustainable in law. Accordingly, appeal of revenue dismissed.
Delhi High Court permitted petitioner to rectify DVAT returns for first quarter of 2013-14 by filing revised return for said periods to enable issuance of statutory ‘C’ Forms in respect of goods transferred under inter-State trade and commerce.
Delhi High Court held that reassessment proceeding u/s. 148 of the Income Tax Act cannot be sustained as based on survey operations without there being any tangible material. Accordingly, petition allowed.
ITAT Ahmedabad held that bad debts written off as irrecoverable in books is enough and it is not necessary to demonstrate that a debt has become bad. Accordingly, addition on account of bad debts liable to be deleted.
