Andhra Pradesh High Court invalidates GST assessment order due to lack of an official signature and DIN, citing Supreme Court and prior High Court rulings.
Gujarat High Court rules in favor of Gujarat State Police Housing Corp, allowing a GST refund despite exceeding the two-year statutory time limit under CGST Act.
Delhi High Court held that the Baggage Rules would have limited application to foreign nationals and as jewellery is part of personal effects, the detention of gold chain is liable to be set aside.
ITAT Bangalore held that that mens rea is not an essential condition for imposing penalties under civil acts. Penalty u/s. 270A of the Income Tax Act nowhere specifically refers necessity of presence of mens rea for levy of penalty. Accordingly, appeal of revenue allowed.
Bombay High Court held that passing of ex-parte order without affording a reasonable opportunity of being heard to the assessee is against the principle of natural justice and accordingly, matter remanded to ITAT.
Bombay High Court held that reopening of assessment without fresh tangible material based upon mere change of opinion is unsustainable in law. Accordingly, notice and consequential orders set aside.
Employment on compassionate grounds had been evolved to help dependents, of our employees who die or become totally and permanently disabled while in harness, and to overcome the immediate financial difficulties on account of sudden stoppage of the main source of income. The employment under the ‘Scheme’ would be considered only if there were indigent circumstances necessitating employment to one of the dependents and the deceased employees service record was unblemished.
Delhi High Court directs tax authorities to review show-cause notices uploaded before 16 January 2024 and develop remedial measures within two weeks.
Bombay High Court upholds AO’s addition for unverified bogus purchases in PCIT vs. Kanak Impex. Decision based on Section 69C and apex court precedents.
ITAT Delhi quashes penalty on Babu Ram u/s 271(1)(c) as barred by limitation. Penalty order dated April 1, 2022, violated extended timelines due to COVID-19.
