Allahabad High Court rules GST registration cancellation invalid if grounds in final order differ from the show cause notice, emphasizing natural justice and due process.
This appeal concerns a trust’s income tax exemption and the utilization of accumulated income. The Tribunal reviewed whether the initial assessment, which did not tax past surpluses, was erroneous, and allowed the trust’s appeal.
This case examines whether extensive hotel renovations are revenue or capital expenditures under the Income Tax Act, analyzing arguments from the Revenue and the assessee, and referencing key court decisions.
Chhattisgarh High Court held that imposing liability u/s. 201(1) of the Income Tax Act for failure to deduct TDS without providing opportunity of being heard is not sustainable in law. Accordingly, matter remitted back for fresh consideration.
The petitioner filed writ petitions under article 226 of the Constitution of India challenging the impugned order dated 31.01.2025, in which the Assistant Commissioner of Customs, Indore, rejected the application filed under Section 58 r/w Section 65 of the Customs Act, 1962.
ITAT Ahmedabad rules Section 56(2)(x) applies to agricultural land. Assessee’s dispute on stamp duty valuation mandates DVO reference. Case remanded for re-evaluation.
Delhi CESTAT in the abovementioned matter set-aside order confirming suspension of custom broker license of the appellant and directed that the original license and all the F/G/H cards, if already surrendered to the Customs, shall be returned to the appellant.
ITAT Raipur held that the appeal is treated as withdrawn due to initiation of proceedings under Vivad Se Vishwas Scheme, 2024 (VSVS 2024) by filing of Form 1. Thus, present appeal dismissed as withdrawn.
ITAT Chandigarh held that addition by applying gross profit rate on alleged bogus purchases not justified since it was proved that alleged purchases were made at par and were not under-valued or inflated. Thus, appeal of assessee allowed.
ITAT Raipur held that the appeal is treated as withdrawn due to initiation of proceedings under Vivad Se Vishwas Scheme, 2024 (VSVS 2024) by filing of Form 1. Thus, present appeal dismissed as withdrawn.
