Court emphasizes procedural compliance in PAN usage, quashing notice and order issued under surrendered PAN and ensuring proper reassessment steps.
ITAT Cochin upheld that hospital payments to consulting doctors are professional fees under Section 194J, rejecting Revenue’s claim for salary TDS under Section 192.
The Andhra Pradesh High Court invalidated GST assessments where notices under Rule 142(1A) were not issued before assessment, emphasizing mandatory compliance prior to Oct 2020.
High Court quashes penalty computed under Section 129(1)(b) and directs reassessment under Section 129(1)(a) where goods were accompanied by valid documentation.
Madras High Court permits a delayed appeal against GST penalty order, provided 25% of disputed tax and interest on belated payment are deposited, emphasizing conditional relief.
The Court remanded the matter after finding that the taxpayer had not filed a reply or received a proper hearing before the order was passed. The adjudicating authority must reconsider the case after granting full opportunity.
The Court directed issuance of a new PAN after a duplicate allotment caused the petitioner’s financial record to be linked to another person’s loan defaults.
High Court sets aside penalty imposed under Section 129(1)(b), directing authorities to apply Section 129(1)(a) where goods were accompanied by tax invoice.
The High Court granted bail to an applicant who had absconded for 14 years, noting his clean record, prior compliance, and undertaking to cooperate in trial proceedings.
The Tribunal held that AO must recompute capital gains considering purchase cost, indexation, and stamp duty, instead of merely adding the section 50C deemed value difference.
