Cuttack ITAT condones a 145-day delay in the Tirupati Prasad Sahu vs. ITO case due to emails going to spam. Case restored for merits adjudication.
Read the full judgment of Hira Lal Arun Kumar vs State Of U.P. (Allahabad High Court) where penalties for transporting goods without GST e-way bill were overturned.
Himachal Pradesh HC sets aside order U/S 143(3) of the Income Tax Act due to insufficient response time for SCN, remits case back to PCIT for reconsideration.
Principle of unjust enrichment not apply to deposit under protest during pendency of adjudication proceedings or investigation; CESTAT allows interest @6% per annum from the date of deposit till the date of refund
Read the detailed Madras High Court judgment on the rejection of a ₹1.6cr VAT assessment due to undue haste in issuing orders. Analysis and implications discussed.
Explore Himachal Pradesh High Court’s landmark decision quashing unreasoned orders that overlooked crucial submissions and documents.
Andhra Pradesh High Court quashes prosecution against Aditya Institute for delayed TDS deposit, citing reasonable cause under Section 278AA of the Income Tax Act.
Court upheld legality of initiating proceedings under Section 148A(d) based on information suggesting potential income discrepancies, leaving further assessment to be conducted by statutory authorities.
Read the detailed judgment of Calcutta High Court in Gopal Nondy Vs Assistant Commissioner of State Tax regarding GST penalty for not generating e-way bill for consignments valued under Rs. 50,000.
Read the detailed NCLT Chandigarh judgment on Nikhil Khanna’s application under Section 7 of IBC against Spaze Towers Pvt Ltd. Analysis includes legal arguments, MoU details, and conclusions.