ITAT Pune rules late fee u/s 234E for TDS returns prior to June 1, 2015, invalid, citing lack of legal mechanism before Finance Act 2015.
Delhi High Court dismisses service tax appeal on educational construction, directing Revenue to Supreme Court due to jurisdictional limitations under Section 35L.
ITAT Ahmedabad deletes Rs. 15 lakh cash deposit addition during demonetization, finding assessee established source through prior bank withdrawals.
Allahabad High Court rules GST input tax credit cannot be claimed on closing stock under UPVAT if goods were not sold before GST implementation.
Gujarat High Court allows withdrawal of GST writ petition, enabling petitioner to appeal to the Goods and Services Tax Appellate Tribunal once it is established.
Delhi High Court permits Prince Diamond Jewellers to appeal an excess ITC demand, despite limitation, after the assessee claimed non-receipt of the show cause notice.
Delhi High Court directs GST registration cancellation for Sparkle Gold from February 1, 2023, setting aside retrospective cancellation to 2018 due to lack of notice.
The Andhra Pradesh High Court has ruled GST assessment orders lacking the Assessing Officer’s signature and a Document Identification Number (DIN) are invalid.
CESTAT Delhi set aside penalty under Section 112(a)(ii) of Customs Act on Vikas Singh, ruling no conscious evasion for short-paid duty, citing judicial precedents.
ITAT Cuttack remands Odisha Rising Foundation Trust’s 80G registration case for fresh review, citing incomplete submission and a need for re-evaluation.
