Articles by this Author
Goods and Services Tax
Goods and Services Tax
No revision as ITC was required to be reversed on lubricants for traders under UP VAT Act
Goods and Services Tax
Goods and Services Tax
Delay in Filing Appeal U/S 107 Allowed per Notification No. 53/2023-CGST
Income Tax
Income Tax
No denial of registration to Trust u/s 12AB if it was engaged in Fund-Raising activities
Custom Duty
Custom Duty
Refund of Extra Duty Deposit should be provided automatically without requiring separate refund application
Custom Duty
Custom Duty
No Penalties for Not Filing Transshipment Bill as Clearance Remains Valid
Custom Duty
Custom Duty
Appeals were abated post RP approval by NCLT under IBC as it became non-est in law
Income Tax
Income Tax
Tribunal set aside order ₹10,000 Cost on Revenue as CIT(A) dismissed appeal as time-barred despite extended deadline
Corporate Law
Corporate Law
Non-maintainability of application u/s 9 of IBC as being time-barred
Income Tax
Income Tax
Matter remanded back to CIT (A) as there was failure to adjudicate issues u/s 148
Custom Duty
Custom Duty
Appeal couldn’t be rejected based on non-compliance u/s 129E of Customs Act
Income Tax
Income Tax
No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Corporate Law
Corporate Law
Non-maintainability of application u/s 7 as transaction was in nature of ‘Operational Debt’ and not ‘financial debt’
Income Tax
Income Tax
Penalty u/s 271(1)(b) or 272A(1)(d) for initial AY was upheld and for remaining six AY’s was deleted
Custom Duty
Custom Duty
