Delhi High Court rules taxpayers must check GST portal for notices; department not liable for lack of diligence. Allows late appeal in Sandeep Garg case.
CESTAT Delhi rules booking disputed tax as expense doesn’t prove unjust enrichment, allows Oiles India refund claim paid under protest after goods clearance.
Pune ITAT rules Foreign Tax Credit cannot be denied solely due to delayed filing of Form 67. Case remitted to AO for re-examination on merits.
Bombay High Court allows a company to file delayed income tax returns for AYs 2017-18 and 2018-19 due to hardship, conditional on not claiming interest on refunds.
Delhi ITAT rules against tax addition of Rs. 24 lakh for Cumin Infotech, citing lack of justification from AO for rejecting assessee’s cash deposit explanation.
Ahmedabad ITAT sends back tax case to CIT(A) after significant additions for cash deposits and unsecured loans were deleted without obtaining the Assessing Officer’s remand report.
Delhi High Court directs appeal in Rs 36L GST penalty case, clarifying Section 75(5) allows max 3 adjournments, not mandatory hearings.
ITAT Ahmedabad sends Nikanth Co-op Society tax case back to AO for re-examination, citing fair hearing need despite prior non-compliance.
Delhi High Court sets aside a GST demand order against Vibhor Marketing Pvt Ltd, citing the death of its directors and directs re-adjudication.
Delhi High Court sets aside a Section 148 income tax reassessment notice for Assessment Year 2015-16, ruling it time-barred based on the Revenue’s concession in a Supreme Court case.
