Courts: Appellate Authority
Read latest Appellate Authority orders and case laws on tax, GST and other statutory matters, with summaries and analysis of important rulings.

Misconduct Allegations against CS not sustainable in absence of Evidence

Alleged Professional Misconduct issue cannot be decided based on law enacted subsequently

Appellate Authority cannot review its own order under CS Act, 1980

ICAI order on Misconduct against Delhi CAs remanded back to it by Appellate Authority

CA held guilty of Misconduct for failure to exercise due diligence

Cost Accountants in practice cannot work as MD in a company

AA confirms Punishment to CA for failure to exercise due diligence

Not reporting as per revised 3CD report is Professional Misconduct

CA held guilty of arranging Bogus Bills through Dummy Concerns

Technical error cannot be treated as Professional Misconduct or gross negligence

ICSI AA reduces penalty for professional misconduct on errant member

No penalty for mere reason that claims made under bonafide belief are found unsustainable in law

Gujarat Sales Tax – Interest admissible on refund arising in appeal proceedings

Penalty cannot be imposed for the first time in Revision proceedings – Gujarat VAT Tribunal
Appellate Authority brings together orders and decisions of statutory appellate authorities covered by TaxGuru. These cases may involve taxation, GST and other regulatory or statutory matters where an appellate authority reviews an order passed by a lower authority. Readers can access case summaries, legal issues and important findings arising from appellate proceedings. Taxpayers, businesses, Chartered Accountants, advocates and other professionals can use this category to research relevant appellate decisions and understand how statutory provisions and procedural requirements have been considered by different appellate authorities.
