Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit cannot be condoned.
ITAT Delhi rules that Section 50C adjustments cannot be made under Section 143(1) without referring valuation disputes to the DVO, preserving taxpayer rights.
ITAT Pune rules no addition under Section 69 if investment source is disclosed in the balance sheet. Partial relief granted for unexplained cash deposits.
ITAT Cochin remands Thrissur Co-op Society’s demonetization cash deposit case to CIT(A) for a fresh decision on merits after ex-parte dismissal.
Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act.
The Allahabad HC dismissed HDB Financial’s writ petition challenging a ₹5.4 lakh GST penalty, advising the petitioner to pursue an appeal under the Limitation Act.
Kerala High Court addresses GST show cause notice to Lakshmi Mobile, focusing on separate orders and hearing opportunities.
Madras High Court resolves Tvl. Arumugasamy tax case. 25% disputed tax payment allows a new hearing. Read the full order summary.
Addition based on the District Valuation Officer’s (DVO) report, which exceeded the stamp duty value was upheld as assessee challenged to DVO’s valuation was arbitrary without any supporting evidence.
ITAT Cochin sends penalty case back to AO as CIT(A) failed to address immunity plea for late Form 28 filing.