The Gujarat High Court reduced a significant GST penalty to ₹25,000, ruling that a mere technical lapse like not generating Part-B of an e-way bill is not a major offense.
Tripura High Court refuses to intervene in a GST case, directing the transporter to cooperate with the ongoing adjudication process for an expired e-way bill.
Delhi High Court set aside reassessment for AY 2018-19 holding that escaped income was under ₹50 lakh and did not meet conditions of Section 149(1A). AO’s attempt to club multiple years without proving a singular asset or event was rejected.
Chandigarh ITAT in Sanjeev Kumar Kathuria vs ITO held that FMV as on 1 April 2001 can be adopted as cost of acquisition for property received as gift. PCIT’s reliance on stamp duty value at the time of gift deed (2009) was rejected.
ITAT Rajkot allows an appeal despite manual filing and delay, prioritizing a fair hearing over procedural errors and remanding the case for re-adjudication.
Allahabad High Court rules that service via registered email is sufficient under Section 169 of the CGST Act, affirming that it starts the limitation period for appeals.
The ITAT ruled that a trust’s tax exemption application cannot be rejected for selecting the wrong clause. The case was remanded for a decision on merits.
ITAT Pune rules that a CIT(A) cannot remand assessments under Section 147. This power to set aside and remand is restricted only to Section 144 assessments.
The ITAT in Vir Savarkar Swimmers Club vs. ITO case ruled that even without a tax exemption, only a society’s net income is taxable, not its gross receipts.
The ITAT in Ganesh Agro Steel Industries vs ACIT ruled that an appeal cannot be dismissed for non-prosecution without a speaking order on its merits.
