Delhi High Court refuses to interfere in a ₹550 crore GST demand against Montage Enterprises, citing lack of diligence and availability of alternative appellate remedies.
ITAT Ahmedabad held that claim of assessee that income declared under Pradhan Mantri Garib Kalyan Yojana [PMGKY] and hence the same should not be treated as unexplained deposits needs verification. Hence, matter remitted to AO to verify the same.
CESTAT Chennai dismisses tax appeals against Orchid Healthcare, ruling pre-resolution government dues not in NCLT plan are extinguished, citing Supreme Court.
ITAT Ahmedabad held that addition under section 69A of the Income Tax Act not sustained since three key ingredients i.e. identity, genuineness and creditworthiness of parties being proved. Accordingly, appeal of assessee allowed.
CESTAT Delhi rules incentives to advertising agency from media houses for targets are not taxable under Section 66E(e) as no obligation exists.
ITAT Ahmedabad sets aside CIT(E) order rejecting 12A registration, citing denial of adequate opportunity, restores matter for fresh adjudication.
Orissa HC to hear dispute on Service Tax exemption for works contract with Odisha Lift Irrigation Corporation Ltd, interpreting notification & ‘governmental authority’.
Delhi High Court rules taxpayer who responded to GST SCNs via portal previously cannot claim unawareness for a later assessment year.
Kerala HC stays coercive recovery based on protective tax assessment, citing Supreme Court precedent against protective recovery during appeal.
Allahabad High Court remands GST appeal for re-consideration of limitation period, citing Section 14 of the Limitation Act and Supreme Court precedents.