The Madras High Court has set aside an appellate order and condoned a 129-day delay in a GST appeal, ruling that the taxpayer was unaware of the assessment order that was not physically served.
The ITAT Kolkata has condoned a 265-day delay and restored a company’s quantum and penalty appeals, directing the assessee to pay a Rs.25,000 cost for non-cooperation.
ITAT Kolkata ruled that a deduction u/s 80P cannot be denied for a belated return in AY 2019-20, as the power to do so was only added from AY 2021-22.
The Bombay High Court directed authorities to review a sugar exporter’s claim for a refund under the RODTEP scheme, ordering a decision on the matter within three weeks.
The Bombay High Court remands a plastic toy manufacturer’s GST classification case, citing a “non-application of mind” by the appellate authority in its refund rejection.
In the case of Heena Parthiv Thakkar vs ADIT the ITAT Ahmedabad allowed an assesses appeal granting a claim for additional depreciation on new plant and machinery. The tribunal decision addressed the disallowance of depreciation emphasizing that eligible statutory allowances should be granted even if not claimed initially due to a bonafide mistake.
The Ahmedabad ITAT has invalidated a reassessment order against Pravinbhai Jethabhai Patel, citing the Income Tax Department’s failure to issue a mandatory notice.
The Delhi High Court has directed the GST Department to upload an amended DRC-07 form, allowing a company to apply for the Amnesty Scheme.
The Orissa High Court has condoned a 15-day delay in a tax appeal, finding the department’s explanation for the late filing to be plausible.
Calcutta High Court quashed Section 148/148A notices and orders for A.Y. 2020-21, noting that the assessing officer issued notices in the name of deceased Chiranjilal Agarwala instead of the legal heir, making the proceedings unsustainable.
