CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. Procedural lapses can lead to denial.
ITAT Agra restores penalty appeal in Devendra Kumar Dubey Vs ITO for reassessment by CIT(A). Case highlights concealment penalty of ₹34,803 under Section 271(1)(c).
Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pending since 2022 under GST rules.
Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement within six weeks.
Madras HC sets aside GST penalty as no show cause notice was served or uploaded on GST portal before goods detention. Penalty amount to be adjusted in tax returns.
ITAT Mumbai upholds CIT(A) order favoring Fitrite Packers, dismissing Revenue’s appeal over disallowances related to penalty and contingent liability.
ITAT Pune quashes ₹1,50,000 penalty u/s 271B, citing reasonable cause for delayed tax audit due to impounded records and auditor unavailability.
ITAT Lucknow quashes Rs. 57.03 lakh cash deposit addition and penalty against Girja Shankar, granting a fresh hearing for reassessment and fair proceedings.
ITAT Jaipur remands EFY Technologies case to the Assessing Officer for fresh adjudication due to lack of reasonable opportunity during initial assessment.
ITAT Delhi rules GST disallowance under Section 43B invalid as amount was not claimed in P&L account. Cites judicial precedents to reverse CIT(A) decision.
