CESTAT Mumbai held that mis-classification/ mis-declaration of goods merely on the basis of statement of importer not justifiable as department failed to discharged burden of proof with proper evidence. Accordingly, appeal allowed in favour of appellant.
ITAT Hyderabad held that rejection of books during assessment proceedings does not retrospectively nullify the obligation to comply with section 44AB of the Income Tax Act within the prescribed time. Accordingly, penalty under section 271B upheld.
Allahabad High Court held that proceedings rightly initiated under section 129(1)(b) of the GST Act since on verification of GST portal it is found that transactions are not shown which concludes the transactions are bogus.
Delhi High Court rejected an anticipatory bail plea by a GST investigation subject, ruling the application was premature as no immediate arrest was planned.
The ITAT Ahmedabad has given the Stellin Foundation another chance to seek registration under Sections 12AB and 80G, setting aside a denial and ordering a new hearing. The tribunal condoned a 19-day delay in the appeal filing, citing sufficient cause.
The Income Tax Appellate Tribunal (ITAT) in Jodhpur has set aside an order that led to the double taxation of income, instructing the tax authorities to correct a taxpayer’s inadvertent error. The ruling distinguishes a key judicial precedent to prevent an unjust outcome.
Chhattisgarh High Court rules on GST appeal limitation in Hari Shankar Patel case, granting relief under CBIC Circular until Appellate Tribunal is operational.
The Income Tax Appellate Tribunal in Visakhapatnam has set aside an order by the CIT(Exemptions) that denied permanent registration to Bethany Chapel, citing a lack of detailed reasons and violating the principles of natural justice.
ITAT Chandigarh rules advance receivables qualify as application of income u/s 11(2), deleting Rs.56,947 shortfall and directing AO to accept claim.
The Chhattisgarh High Court has ruled on a case involving Siddhant Steels, directing that an excess Goods and Services Tax (GST) deposit made during an inspection be adjusted against final tax dues. The firm had claimed the Rs. 12 lakh deposit was made under duress.
