Madras High Court directs GST registration revival, requiring tax, penalty payments, and compliance with statutory conditions for reinstatement.
Jharkhand HC sets aside tax orders for violating natural justice, directing authorities to follow due procedure and imposing costs for non-compliance.
CESTAT Mumbai overturns order revoking Sarajdeep Logistics’ customs broker license, citing insufficient evidence and reliance on inadmissible statements.
Andhra Pradesh High Court rules that a notice under Rule 142(1)(A) of CGST Rules must be issued before a proper show-cause notice and assessment order.
Orissa High Court overturns rejection of Silicon Institute’s late audit report. Court cites minor delay, orders acceptance despite technical glitch claim.
ITAT Delhi partly allows BSNL’s appeal but upholds interest levy u/s 201(1A) for delayed TDS deposit. Check the details.
Delhi HC rules reassessment invalid as assessee was not informed about alleged bogus entity. Tax authorities must follow due process under Section 148A of IT Act.
Delhi HC rules that a mismatch between figures and words in a cheque does not invalidate it. The complaint under NI Act must go to trial.
ITAT Ahmedabad rules no penalty under Section 271(1)(c) when income addition is based on estimation. Case details of Maruti Infrastructure Ltd. Vs DCIT explained.
Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single Judge’s ruling.