Detailed analysis of Raj Sheela Growth Fund (P) Ltd vs ITO case where Delhi HC ruled that without a Section 127 transfer order, AO cannot proceed with assessment.
Read the full text of the Madras High Court judgment setting aside GST demand orders in Tvl. Sri Nallamal Steels vs Assistant Commissioner (ST). Adjournment request disregarded, no reasonable hearing opportunity provided.
Stay informed about the Supreme Court’s notice on a High Court judgment regarding GST on development rights transfer in real estate. Get the latest updates here.
Madras High Court remands assessment and penalty orders due to lack of participation, granting the petitioner a chance to respond to the show cause notice.
ITAT Hyderabad grants partial relief to agriculturist in cash deposit case during demonetization, citing agricultural income sources. Addition reduced to Rs. 2 lakhs.
Madras High Court orders remand in GST discrepancy case, mandating 10% pre-deposit by petitioner for reconsideration of tax demand.
Sec. 144B mandates AO to offer a hearing post show-cause notice. If requested, personal hearing is obligatory, not discretionary, in assessment.
Allahabad HC: UPVAT Act section 29(7) allows reassessment for turnover, tax rates, deductions, or exemptions, not ITC. ITC is separate from turnover; it can’t solely trigger reassessment.
Allahabad High Court rules directors not liable for company’s tax dues under UPVAT unless evidence of intentional wrongdoing, citing legal precedent.
In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedural lapse.
