Delhi High Court rules that inadequate inquiry by AO doesn’t justify revision under Section 263, reinforcing principles of fair and judicious tax assessment.
Delhi High Court decrees no income addition without rejecting books of accounts in PCIT Vs Forum Sales Pvt. Ltd., upholding ITAT’s decision.
Delhi High Court amends GST registration cancellation date for Northern Hosiery Factory, setting precedent on retrospective changes without reasons.
Delhi High Court restores GST registration canceled without proper assessment, emphasizing the necessity for mindful administrative action.
Delhi High Court orders IGST refund with interest under Section 56 of DGST/CGST Act, clarifying entitlement even if not claimed in the refund application.
Calcutta High Court rules no interest on wrongfully availed but unutilized ITC, aligning with GST Circular No. 192/04/2023 and prior judgments.
Delhi High Court decision in Abhishek Verma vs Enforcement Directorate case. Provisional Liquidator to represent the company, individual charges upheld.
Delhi High Court quashes GST demand on Aarem Trad Ex Pvt Ltd. Clerical error claimed for Integrated GST credit. Detailed analysis and remittance to the proper officer.
Discover how the Calcutta High Court’s ruling emphasizes the GST authorities’ duty to consider hearing extension and adjournment applications.
Telangana High Court declares GST Section 74 proceedings not sustainable if tax and interest are settled before the issuance of a Show Cause Notice (SCN).
