Allahabad High Court determines jurisdiction in faceless assessments based on the assessee’s PAN residence. Learn about the implications and court ruling.
Delhi High Court restores show cause notice to Adjudicating Authority in Ajayraj Construction Pvt Ltd case. Personal hearing opportunity granted repeatedly. Detailed analysis & conclusion provided.
NCLAT clarifies that absence of GST refund/ITC claim in demand notice or Form 5 is not grounds for default under CIRP as per Section 9 of IBC.
Read the detailed judgment of Delhi High Court allowing inspection, measurement, and photography of seized articles in the case of Atsar Exports Pvt Ltd Vs Superintendent of Customs.
Case revolved around principle of restitution and whether petitioner was entitled to a refund of pre-deposit amount in light of overturning of original order.
Detailed analysis of Rajat International’s appeal against Customs duty, interest, and penalty for importing plastic broomsticks. Learn about the classification dispute and legal arguments.
NCLAT Delhi rules on Sanam Fashion Vs Ktex Nonwovens case, addressing a pre-existing contractual dispute on delivery terms and goods transportation under IBC.
CESTAT Bangalore directs re-adjudication rejecting appeals on classification of imported insoluble sulphur. Detailed analysis and implications discussed.
ITAT Chennai deletes Rs. 16.8 lakhs addition, finding no evidence to prove properties sold by taxpayer were agricultural land in D. Ramagopal Vs ACIT case.
CESTAT Bangalore rules on Mineral Enterprises Ltd. case, emphasizing no extended limitation for de-bonding burnt goods amid riots. Detailed analysis inside.