ITAT Mumbai held that reopening of assessment alleging that assessee has failed to provide fully and truly all material facts necessary for his assessment is bad in law as details already made available to AO during the course of scrutiny assessment proceedings.
Gujarat High Court held that due to zero supply it was believed that GST return is not required to be filed. Further, the consultant also didn’t advise the petitioner correctly. Accordingly, order of cancellation of GST registration on account of non-filing of GST return was quashed
CESTAT Mumbai held that limitation prescribed under Section 11B of Central Excise Act, 1944 not applicable to refund claims for Service Tax paid under mistake of law.
Delhi High Court held that the issue relating to passing on the liability or reimbursement thereof does not relate to the taxing power of the state or any action taken or an order made in exercise thereof. The contention that the dispute raised is non-arbitrable on the aforesaid ground is thus negative.
Delhi High Court held that prima facie case is made out against the petitioner culpable under section 3 of the Prevention of Money Laundering Act, 2002 as property was obtained as the result of the criminal activity relatable to the scheduled offence.
Calcutta High Court held that disability certificate shows the disability was assessed by the doctor of the Board of Contai S.D. Hospital and their expertise and experience cannot be doubted in absence of any rebuttable evidence on record. Award granted by Ld. Tribunal justified.
Telangana High Court held that the accused officer is entitled to acquittal as the prosecution failed to prove the guilt of the Accused Officer with substantial and constructive evidence that he had demanded and accepted the bribe.
Jharkhand High Court held that once the penalties are cancelled on the ground that there is no concealment, the quashing of prosecution under section 276C of the Income Tax Act is automatic.
Himachal Pradesh High Court held that Co-operative Bank is liable to tax the interest on the sticky loans/NPAs on receipt basis
ITAT Chennai held that for the purpose of computing period of holding, date of allotment should be considered, but not the final sale deed executed for conveying the title and interest in the property.
