Calcutta High Court allows rectification of ITC claims under amended Section 16(5) of WSBGST/CGST Act, citing new cut-off dates for GSTR-3B filing.
Jharkhand High Court directs tax authorities to refund excess tax retained after assessment reduction, ruling it violates Articles 14 and 265 of the Constitution.
Delhi High Court holds that lack of proof of notice service cannot justify disqualification under Sabka Vishwas Scheme, directing tax liability acceptance.
CESTAT Delhi rules against Leel Electricals Ltd., denying CENVAT Credit on ineligible invoices. The tribunal upholds tax demand and penalty.
Calcutta High Court sets aside GST appeal dismissal due to delay, citing procedural lapses and judicial precedents. Read key case details and ruling summary.
Orissa High Court sets aside a GST adjudication order, citing non-consideration of the assessee’s reply. The case is remanded for a fresh hearing.
ITAT Surat remands penalty case under Section 271B to AO, ruling that bank transactions alone cannot determine turnover. Fresh consideration ordered.
ITAT Mumbai restores MITC Metals case for fresh adjudication, ruling that assessment order was not void ab-initio despite ongoing corporate insolvency proceedings.
Explanation to Section 14A has only a prospective effect from April 1, 2022, and cannot be retrospectively applied to earlier assessment years.
ITAT Ahmedabad dismisses Somnath Kelavni Mandal’s income tax appeal due to continuous absence in proceedings. Case pertains to unexplained cash deposits under Section 69A.
