ITAT Ahmedabad rules Section 13(1)(b) applies only during assessment, not registration, remands trust 12AB application to CIT(E).
Allahabad High Court rules GST demand for pre-CIRP period invalid after NCLT approves resolution plan, citing Supreme Court judgments on IBC finality.
Allahabad High Court denies bail in a major fake GST firm and forgery case, citing the gravity of economic offenses, a multi-crore money trail, and accused delays in trial.
Supreme Court grants bail to Sanjay Chandra, Vinod Goenka, and Reliance executives in the 2G scam, emphasizing personal liberty. Read the full summary.
Allahabad High Court sets aside tax order, ruling show cause notice in wrong GST portal tab invalidates communication and hearing opportunity.
Allahabad High Court sets aside tax demand as notices were uploaded in the wrong GST portal tab, hindering taxpayer access and response.
Delhi High Court rules payments for hotel centralised services like marketing and reservations are not taxable as technical fees, citing prior judgment.
ITAT Mumbai cuts profit rate on alleged bogus paper purchases to 2%, citing low business margins and judicial precedent in assessee’s appeal.
Court dismisses appeals focused solely on profit estimation, stating it does not involve a substantial question of law required for admission.
Court sets aside GST registration cancellation due to a cryptic show-cause notice lacking essential factual details, citing violation of natural justice.
