Orissa HC to hear dispute on GST Section 74 invocation despite voluntary ITC reversal before audit, examining jurisdictional issue and potential benefit under S. 128A.
Bombay HC directs refund adjusted against demand, rules adjustment illegal as 20% paid & appeal pending, citing CBDT circulars & court precedent.
ITAT Ahmedabad partly sets aside PCIT order, rules PCIT cannot issue mandatory direction to add income for accommodation entries under Section 263.
ITAT Ahmedabad orders AO to re-examine rectification request after depreciation was wrongly considered as net profit in tax intimation.
ITAT Ahmedabad sets aside CIT (Exemption) order rejecting 12A registration, finds trust objects not solely for one caste, directs re-adjudication.
ITAT Chennai deletes ₹14.84 lakh cash deposit addition for NBFC, citing duly recorded books; restores 80G claim to AO for re-examination.
Allahabad High Court rules that only downloading Part A of the e-way bill without completing Part B doesn’t absolve GST liability.
Orissa High Court condones delay in seeking GST registration revocation, citing precedent and petitioner’s willingness to pay dues, directs reconsideration.
Bombay HC examines Coca-Cola’s challenge to a GST demand regarding sales discounts. Court grants interim stay, questioning revenue’s interpretation of GST valuation rules.
ITAT upholds PCIT’s revision of an assessment order. The AO failed to probe cash payment for a second property purchase, rendering the initial order erroneous and prejudicial.
