CESTAT Kolkata rules in Susanta Kumar Sahoo vs. Commissioner of Customs, setting aside a dismissal that cited a delay. The tribunal found the appeal was filed on time.
ITAT Delhi sends Anil Kumar Chauhan’s Rs. 7.17 Cr. tax addition case back to the AO. The tribunal cited a violation of natural justice, allowing new evidence.
The Bombay High Court has set aside an order by the PCIT, condoning a 24-day delay in filing Form 10B for Mirae Asset Foundation and restoring its Section 11 tax exemption.
Delhi High Court has permitted release of gold items seized from a traveler after he agreed to pay a redemption fine and customs duty. The court’s order disposes of petition.
The Calcutta High Court dismissed a revenue appeal, upholding the ITAT’s order to delete an addition under Section 68. The court found no question of law.
ITAT Kolkata has ruled a reassessment notice time-barred for income below ₹50 lakh. The tribunal found the notice was issued beyond the three-year limit for AY 2018-19.
Court held that cancellation under Section 29(2)(c) of the GST Act carries serious consequences, and authorities must allow restoration if the taxpayer files pending returns and pays dues with late fees.
The Madras High Court has directed the unblocking of GST ITC for Arise Steels Private Limited, ruling that an appeal with a 10% tax deposit ends Rule 86A restrictions.
ITAT Kolkata has allowed a Sikkimese proprietor to claim a tax exemption u/s 10(26AAA) despite using a wrong PAN. The tribunal cited a Supreme Court judgment.
Bombay HC declared a provisional GST bank account attachment invalid, citing Section 83(2) of CGST Act, which limits such attachments to one year.
