Patna High Court orders personal hearing for Raymond Lifestyle Ltd. in GST case, directing the Assessing Officer to pass orders after hearing the assessee.
Orissa High Court sets aside an ex parte GST order, allowing a petitioner a hearing for a late reply under Section 73 of the Odisha GST Act, 2017.
Analysis of Mahadevan Vs ITO (ITAT Chennai). Appeal challenging NFAC’s ex-parte order. Case remanded for fresh adjudication with detailed hearing.
ITAT Kolkata dismisses Revenue’s appeal as the tax effect is below the prescribed threshold limit under CBDT Circular 9/2024.
ITAT Chennai remands penalty case under Section 271B, allowing the assessee another opportunity despite negligence. Case restored for fresh adjudication.
ITAT Chennai sets aside an ex-parte order in Glenco Distilleries case due to technical glitches. Case restored for fresh adjudication with directions to CIT(A).
Delhi HC rules on non-maintainability of appeal in service tax case; advises the Commissioner to approach the Supreme Court under Section 35L.
CESTAT Mumbai rules AO’s insistence on importer accepting investigating agency’s classification violates self-assessment under Section 17 of the Customs Act.
ITAT Ahmedabad upheld ₹70.95 lakh addition under Section 69A due to unexplained cash deposits during demonetization and non-compliance by the assessee.
Kaydee Foundation Vs ITO (ITAT Kolkata) Form 10B as a procedural requirement, liable to condonation in certain circumstances where delays were due to inadvertent errors or technical issues.
