The court set aside the impugned order, granting the petitioner another opportunity. The petitioner agreed to remit 10% of the disputed tax demand for all heads except turnover reconciliation and differences between the GSTR 3B return and Form 26AS. For these two specific heads, the petitioner is willing to remit 5% of the disputed tax demand.
Kerala High Court ruling deems notice demanding late fees on GSTR-9C filed pre-GST Amnesty Scheme unjust. Full text analysis provided.
Delhi High Court directs Canara Bank to comply with instructions to vacate attachment on the cash credit account of the petitioner under the GST Act. Read the full judgment here.
Kerala High Court nullifies Income Tax assessment order for 2016-17 after petitioner couldn’t attend video conferencing due to technical issue. Full judgment analysis.
Lovy International challenged rejection of Drawback to ROSCTL conversion. CESTAT Delhi ruled CBEC Circular time limit invalid. Detailed analysis here.
In a landmark ruling, the Gujarat High Court clarifies Rule 108 of CGST, emphasizing that the period of limitation applies only to manually passed orders, not those uploaded on the common portal.
Analysis of Ashok Kumar Gulla vs State Bank of India case on payment of liquidator fees under Regulation 4(2)(b) of Liquidation Process Regulations by NCLAT Delhi.
Bombay High Court condemns the issuance of SVLDRS Form 3, directs issuance of Form 2, affirms petitioner’s right to a personal hearing. Read the full judgment here.
Dive into the NCLAT judgment on the implications for homebuyers under RERA, analyzing Section 7(1) of the IBC and the distinction between allottees and decree holders.
The impugned order detailed the efforts made by the revenue authority to provide the necessary documents and opportunities for cross-examination. It concluded that the appellant’s delay in cross-examination was merely a tactic to delay the adjudication process. The order upheld the revised report of Shri N J Lalwani and confirmed the demand of duty.