ITAT Bangalore deletes an unexplained cash addition, ruling that cash deposits during demonetization are not taxable if they are supported by prior bank withdrawals.
ITAT Bangalore quashes a reassessment order for Star Ceramics, ruling that an improper sanction from the wrong authority invalidates the entire proceeding.
Delhi High Court held that retrospective cancellation of GST registration merely because petitioner has not filed reply to GST notice is not justifiable. Accordingly, order cancelling GST registration set aside and matter restored back for fresh adjudication.
CAAR Mumbai held that MOOWR units can claim IGCR duty benefits on inputs but scrap generated must follow Section 65(2), attracting duty if cleared to DTA.
The Customs Authority for Advance Rulings (CAAR) issued a ruling on Siemens application for vacuum circuit breaker parts, confirming their classification under CTIs 8538 and 8535.
Allahabad High Court criticises GST officers for ignoring binding precedents in Rajdhani Udyog case; seeks affidavits from officials on non-compliance.
GSTAT rules M/s Hotel Babylon Inn Pvt. Ltd. profiteered ₹31,28,631 by not passing GST rate reduction benefit to consumers. Details and judgment analysis.
Madras High Court held that passing of ex-parte order and imposing penalty under section 125 of the GST Act is not sustainable since GST notice was uploaded only in the GST portal and not served physically. Accordingly, matter remanded back for fresh consideration.
Bombay High Court rules against the Income Tax Department, stating that a reassessment notice issued after 4 years is invalid without a clear allegation of the assessee’s failure to disclose material facts.
ITAT Bangalore rules that an appeal cannot be dismissed for non-prosecution. The CIT(A) is bound to adjudicate on the merits, especially in complex JDA cases.
