Delhi’s ITAT dismisses revenue’s appeal, upholding CIT(A)’s deletion of additions under Section 68 of the Income Tax Act due to lack of cash payment evidence.
Delhi High Court orders IGST refund with interest under Section 56 of DGST/CGST Act, clarifying entitlement even if not claimed in the refund application.
Chennai’s ITAT supports CIT(A)’s deletion of cash deposit additions under Section 69A of the Income Tax Act, highlighting evidence-based judgment.
ITAT Delhi rules against penalty under Section 271(1)(c) for inaccurate income particulars from property sale, emphasizing legal and factual clarity.
Delhi High Court decision in Abhishek Verma vs Enforcement Directorate case. Provisional Liquidator to represent the company, individual charges upheld.
Delhi High Court quashes GST demand on Aarem Trad Ex Pvt Ltd. Clerical error claimed for Integrated GST credit. Detailed analysis and remittance to the proper officer.
Discover how the Calcutta High Court’s ruling emphasizes the GST authorities’ duty to consider hearing extension and adjournment applications.
Telangana High Court declares GST Section 74 proceedings not sustainable if tax and interest are settled before the issuance of a Show Cause Notice (SCN).
Delhi High Court modifies GST cancellation date, emphasizing the importance of considering the Show Cause Notice date in cancellation decisions.
Delhi High Court orders retrospective cancellation of GST registration for a copper business from the date of application submission.