Allahabad High Court determines jurisdiction in faceless assessments based on the assessee’s PAN residence. Learn about the implications and court ruling.
Delhi High Court restores show cause notice to Adjudicating Authority in Ajayraj Construction Pvt Ltd case. Personal hearing opportunity granted repeatedly. Detailed analysis & conclusion provided.
NCLAT clarifies that absence of GST refund/ITC claim in demand notice or Form 5 is not grounds for default under CIRP as per Section 9 of IBC.
Read the detailed judgment of Delhi High Court allowing inspection, measurement, and photography of seized articles in the case of Atsar Exports Pvt Ltd Vs Superintendent of Customs.
Case revolved around principle of restitution and whether petitioner was entitled to a refund of pre-deposit amount in light of overturning of original order.
Calcutta High Court sets aside GST Cess demand on cigarettes, ruling in favor of Ankit Kumar Agarwal, citing revenue neutrality and timely filed annual return.
Learn why a reassessment notice issued under Section 148 beyond the four-year period from the end of the relevant assessment year is deemed invalid, with insights from a recent ITAT decision.
Detailed analysis of Rajat International’s appeal against Customs duty, interest, and penalty for importing plastic broomsticks. Learn about the classification dispute and legal arguments.
NCLAT Delhi rules on Sanam Fashion Vs Ktex Nonwovens case, addressing a pre-existing contractual dispute on delivery terms and goods transportation under IBC.
CESTAT Bangalore directs re-adjudication rejecting appeals on classification of imported insoluble sulphur. Detailed analysis and implications discussed.
