Delhi High Court upholds addition for unpresented cheques as bogus credits in Harsha Associates case, emphasizing factual evidence in tax disputes.
Delhi High Court quashes Income Tax notice, ruling a pen drive with FY 2014-15 data cannot justify reassessment for AY 2019-20.
Pune ITAT remands Bhai Vaidya Foundation’s 12A registration appeal, granting one final opportunity to address non-compliance and correct form errors.
Guwahati High Court grants bail to Aniket Sovasaria, accused in a ₹6.12 crore GST input tax credit fraud, citing non-compliance with arrest procedures and existing judicial precedents.
Madras High Court sets aside an order rejecting Tvl. Kajah Enterprises’ GST rectification application, citing a lack of reasons and denial of a proper hearing, reinforcing natural justice principles.
Delhi High Court mandates GST officials to specify exact provisions violated in show cause notices, modifying retrospective cancellation for Rasi Innovation Pvt Ltd.
Delhi High Court halts ₹10.35 Cr GST demand on Competition Commission of India, citing precedent that regulatory bodies not engaged in business are exempt.
ITAT Chennai remands ₹23.08 lakh cash deposit case, ruling that non-mention of Rule 46A does not justify rejecting additional evidence. Fresh adjudication ordered.
Delhi High Court sets aside special audit order against DHL Express India, citing lack of proper hearing. The ruling highlights judicial scrutiny of GST procedural adherence and ongoing Supreme Court challenges to notification validity.
The ITAT Rajkot has overturned the rejection of Khodiyar Gau Seva’s Section 12AB registration, citing procedural errors and remanding the case for fresh review.
