ITAT Mumbai dismissed Revenue’s appeal, upholding deletion of a Rs. 16 lakh penalty against Micro Plantea Limited due to a lack of incriminating material in a search assessment.
NCLAT dismisses liquidator’s appeal, instructs re-engagement with GST Dept for removal/disposal of seized goods from corporate debtor’s premises, sets 3-month timeline.
ITAT Chandigarh partly allows Sky AMA Infra appeal: confirms Sec 14A disallowance for normal income but deletes MAT adjustment citing Vireet Investments precedent.
Chhattisgarh High Court dismisses Educomp’s plea to quash a bank guarantee invocation, citing ongoing arbitration proceedings as the matter’s proper forum.
The Madras High Court quashed a second GST assessment order against a petitioner for the same tax period, citing no scope for duplicate proceedings.
The Gauhati High Court found no immediate threat of arrest for petitioners who received a GST notice, as they can be represented by a consultant.
Calcutta High Court orders a GST appellate authority to re-examine a company’s claim for Input Tax Credit on bank charges after new evidence was presented.
ITAT Surat sets aside an ex-parte order, mandating a fresh hearing for Anupam Syal on a ₹11 lakh tax addition. The ruling emphasizes natural justice and procedural fairness.
NCLAT Delhi has stayed the immediate announcement of a liquidator replacement vote for Edelweiss ARC, pending a decision on its “related party” status in the Stakeholder Consultation Committee.
The NCLAT Delhi has granted UCO Bank’s appeal, extending the CIRP for Shri Ram Switchgears Limited by 30 days and excluding 148 days due to IRP replacement delays.
