The Income Tax Appellate Tribunal (ITAT) Chennai has granted S.S.S. Export another chance to substantiate cash deposits under Section 69A, remanding the appeal to the CIT(A).
Gauhati High Court condoned a 265-day delay in a GST appeal filed by the Principal Commissioner against Numal Saikia, citing reasons presented in the application.
Madras High Court sets aside a GST assessment order against Tvl. Gopal Vinod Granites, citing an error where the final order named an incorrect entity, violating natural justice principles.
ITAT Mumbai held that denial of exemption under section 11 of the Income Tax Act not justified since previous registration u/s. 12A continued to be valid till grant of provisional registration under the new scheme u/s. 12AB of the Income Tax Act.
Calcutta High Court dismisses PCIT appeal, ruling penalty notice under Income Tax Act invalid due to failure to specify contravention, citing judicial precedents.
Karnataka High Court mandates GST Department to establish a system for tracking email notice delivery after quashing adjudication orders due to non-receipt claims.
The petitioner is a partnership firm and is registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017. Show cause notice was issued due to non-filing of GST returns for a continuous period of six months.
Madras High Court quashes GST assessment for P.N. Traders, ruling that notice served only via portal violates Section 169 and natural justice.
Gujarat High Court quashes GST confiscation order against Lakshay Logistics, citing lack of mandatory notice to the transporter before seizing vehicle and goods.
ITAT Ahmedabad held that income from the sale of Renewable Energy Certificates (RECs) by Mayur Dyechem Intermediates LLP for AY 2017-18 is a capital receipt and not taxable. Tribunal partly allowed the appeal and restored depreciation claims for CIT(A) adjudication.
