ITAT Cuttack allows restoration of Harichandanpur LAMPS appeal due to non-compliance issues, directing CIT(A) to reconsider with an opportunity to the assessee.
Madras HC allows B.G. Shirke Construction 30 days to file GST appeal due to the death of their tax practitioner, despite payment of the disputed amount.
Madras HC condones a 4-day delay in tax appeal filing due to delayed rectification and orders the de-freezing of Mahesh Metal Industries’ bank account.
ITAT Ahmedabad deletes penalty on Shree Gunatit Jyot Mahila Trust for a bona fide error in deduction claim on building construction expenses.
Madras High Court rules that GST assessment orders must include the opportunity to reply and a personal hearing, reinforcing the principles of natural justice.
ITAT Ahmedabad dismisses P. Praful & Co.’s appeal for repeated non-appearance over 33 hearings, citing lack of cooperation and relevant documentation.
Tax calculation under Section 115BBE is a rectifiable error under Section 154, not Section 263, as it’s not derived from an Assessment order
ITAT Ahmedabad orders deletion of Rs. 34.3 lakh addition under Section 68, citing deposits from known sources. Case remanded for further verification.
Delhi High Court revokes GST registration cancellation as the SCN lacked reasons. The court directs authorities to restore the GST registration immediately.
Patna High Court rules that an Assessing Officer cannot summarily reject Section 197 applications based on pending tax demands. Orders set aside for reconsideration.
