The Supreme Court examines whether its ruling striking down Section 6A of the DSPE Act, which mandated prior approval for CBI probes, applies retrospectively, impacting ongoing cases.
A recent High Court ruling set aside GST tax demand and penalty orders, citing a lack of personal hearing and inadequate notice on the GST portal, emphasizing natural justice principles.
ITAT Kolkata ruled on taxing property received with an unregistered agreement in one FY and sale deed in another, clarifying Section 56(2)(x) applicability.
Delhi ITAT addresses an appeal dismissed due to amalgamation, emphasizing that an existing appeal can continue under the amalgamated entity.
Supreme Court directs amendments to service rules for judicial promotions, including LDCE quotas, minimum qualifying service, and training requirements.
West Bengal AAR rules on GST for rooftop solar plant EPC contracts, classifying them as composite supply and clarifying applicable rates and valuation.
Advance ruling details GST liability for a West Bengal hotel-shopping-multiplex project on leased land, covering construction, maintenance, and land value.
Kolkata ITAT allows assessee’s appeal, ruling that a tax assessment was invalid because the Section 143(2) notice did not comply with mandatory CBDT instructions on format.
The Madras High Court ordered the conditional revival of a GST registration cancelled for non-filing, following precedent set in the Suguna Cutpiece case.
The ITAT Delhi has condoned a 350-day delay by the District Magistrate, Budaun, in filing a TCS appeal, citing communication gaps and legal process challenges, remanding the case.