The Gauhati High Court has ruled that a business can restore its GST registration, even after the deadline, by filing all pending returns and paying all dues.
Delhi High Court emphasizes sparing use of writ jurisdiction in fraudulent ITC cases, citing severe harm to GST. Directs petitioner to use appellate remedy.
CESTAT Delhi affirms rejection of refund for Diamond Mink Blankets, citing finality of assessment and Supreme Court precedent in ITC Ltd. case.
ITAT Ahmedabad sends unexplained demonetization cash deposit case back to AO, granting assessee new chance to explain source after ex-parte order.
Madras High Court quashes order rejecting GST refund due to non-response, directing authorities to reconsider refund claim under Section 54 and IGST Act Section 16(3).
Calcutta High Court dismisses tax department’s appeal, ruling that an expired e-way bill was not a willful attempt to evade tax by the trader.
Madras High Court holds importers and steamer agents not liable for service tax on CIF ocean freight, quashes show cause notices for 2017 period.
Supreme Court holds balance sheet debt entry valid under Section 18 Limitation Act; excludes COVID period; remands IBC case to NCLT for hearing.
The Bombay High Court set aside an ITAT order for not addressing the absence of a Document Identification Number (DIN) on an assessment notice, directing a fresh hearing.
Bombay High Court sets aside PCIT order condoning a developer 45-day delay in filing tax returns. Cites genuine hardship and a prior ruling.
