The Himachal Pradesh High Court has nullified an assessment order issued against a deceased proprietor, criticizing the Assessing Officer’s “sheer ignorance of law.”
The Madras High Court has allowed a GST registration cancellation to be set aside for non-filing of returns, granting opportunity to clear dues with conditions.
The CESTAT Kolkata set aside a penalty in a gold smuggling case against a claimant, finding no documentary evidence of her involvement, despite upholding the gold’s confiscation.
ITAT Pune ruled that employee leave encashment from government and non-government departments must be examined separately for tax exemption under Section 10(10AA).
The Allahabad High Court dismissed a petition by a GST consultant accused of selling client’s GST receipts and invoices, deeming the allegations worth probing.
NCLAT remands insolvency case to NCLT, stressing individual merit assessment over past unrelated dismissals. Tribunal must pass speaking order after fresh hearing.
CESTAT Hyderabad rules against extended limitation or penalty where excise clearance details were fully disclosed in ER-1 returns, remanding duty recalculation.
NCLAT Delhi reverses NCLT, admitting insolvency application as debt and default were established through NeSL records and Corporate Debtor’s own admission.
ITAT Patna remands case for fresh scrutiny of ₹2.15 crore demonetization deposits, citing assessee’s lack of opportunity and ordering a fair hearing.
The Allahabad High Court upholds quashing of search assessment for Subodh Agarwal, affirming that mechanical Section 153D approval for multiple cases is invalid.
