Uttarakhand High Court permits revocation of GST registration cancellation for non-filing of returns, aligning with prior identical rulings and setting conditions for compliance.
ITAT Mumbai rules reassessment initiated after 4 years on facts already available during original assessment is invalid, quashing the order for HMG Engineering Pvt. Ltd.
ITAT Mumbai condones a 937-day appeal delay for Hydroair Tectonics PCD Ltd, citing elderly directors’ health and pandemic challenges, citing Supreme Court precedent.
ITAT Delhi confirms deletion of ₹3.07 Cr income tax addition for Tarun International Ltd., citing sufficient documentary evidence for share capital genuineness.
Bombay High Court quashes GST registration cancellation, ruling a vague show cause notice merely quoting a section is a breach of natural justice and cannot sustain the action.
ITAT Bangalore directs fresh adjudication for trust registration denial, ruling it cannot be rejected merely for non-submission of documents, especially if notice receipt is disputed.
ITAT Ahmedabad rules interest received under Section 244A on income tax refunds is taxable and rejects rectification plea, distinguishing it from interest on government grants.
ITAT Delhi dismisses revenue’s appeal, confirming deletion of Rs. 11.05 crore disallowance for IndiGo as initial Section 143(1) order merged with final Section 143(3) assessment.
Delhi HC directs Customs to refund Rs. 15 lakh with 4% interest, ruling re-crediting to an importer’s license was impermissible under an abolished scheme.
Kerala High Court temporarily halts recovery proceedings under Section 147 against assessee, pending tax authorities’ decision on delay condonation and stay petitions.
