The court, after careful consideration, dismissed the review petition. It emphasized that there was no error apparent on the face of the record necessitating a review. The judgment highlighted that the documents relied upon during the review were not part of the initial pleadings, and review jurisdiction is limited to addressing clear errors.
ITAT Kolkata decision: No penalty under Section 271(1)(c) for Kalna II CADP Farmers Service Co-Op. Society after deletion of the addition basis for penalty.
Delhi High Court rules that TDS prosecution cannot proceed without proving an officer’s connection with corporate management, setting a key precedent.
Delhi High Court sets aside a GST order against GAC Shipping India for not providing an adequate hearing opportunity, ordering a fresh adjudication.
ITAT Kolkata revises the net profit rate to 0.50% from 8% applied by the AO for Dulichand Kundanmal in AY 2014-15, emphasizing fair assessment practices.
Kerala High Court rules that appellants are entitled to materials related to the Show Cause Notice under GST for informed responses, enhancing transparency.
Delhi High Court grants Tek Xplore a chance to respond to a GST demand notice, emphasizing the need for a detailed review and a personal hearing opportunity.
Himachal Pradesh High Court stays the GST tax liability order against Garg Sons Estate Promoters, highlighting issues of procedural duplication.
Discover how the Allahabad High Court ruled that minor errors in e-way bills cannot lead to penalties, setting a precedent for tax and legal professionals.
In a landmark decision, the Allahabad High Court ruled that Section 107 of the GST Act prevails over Section 5 of the Limitation Act. Read the full analysis.
