ITAT Delhi annuls Mahagun Group assessments, ruling that the mandatory approval u/s 153D was given mechanically and without proper application of mind, defeating the legislative intent.
The Delhi High Court has ruled that a GST taxpayer is not a defaulter if an appeal with a pre-deposit is pending. The court directed authorities to issue an NOC and process a fresh GST registration.
The Jharkhand High Court has granted anticipatory bail to an accused in a GST fraud case, citing a completed investigation and lack of need for custodial interrogation.
The Madras High Court has set aside a GST assessment order against Tvl Jai Nidhi Automation, ruling that raising new issues without prior notice violates natural justice principles.
The ITAT Surat has overturned the CIT(E)’s rejection of Dharti Ekta Charitable Trust’s 80G approval, citing a lack of natural justice as the trust was denied an opportunity to respond to the show cause notice.
The Delhi High Court dismisses a petition by a Chartered Accountant against an NFRA show cause notice, citing a recent Supreme Court ruling.
The ITAT Mumbai has upheld a decision to restrict a bogus purchase addition to a 12.5% gross profit rate, citing a Bombay High Court precedent, in the case of DCIT vs. S. Rasiklal and Co.
The Gauhati High Court has directed tax authorities to review the restoration of a proprietorship’s GST registration, emphasizing compliance with pending returns and dues despite the lapse of the 270-day revocation period.
Ramesh Shankarrao Wagh’s appeal to ITAT Pune addresses the delayed filing of Form 3CFA for Section 115BBF patent income tax relief. The Tribunal’s decision, influenced by judicial precedents, remands the case for re-evaluation.
The CESTAT has dismissed a Customs appeal, ruling that the sulphur limit under IS 17049 applies to calcined petroleum coke, not the raw material.
