Allahabad HC rules in favor of Monotech Systems, quashing GST proceedings initiated for E-Way Bill discrepancies despite no tax evasion intent.
Jharkhand High Court directs GST Department to allow Input Tax Credit (ITC) for delayed GSTR-3B filing in FY 2019-20 under CGST amendments.
Orissa High Court permits revocation of OGST registration on payment of taxes, penalties, and interest, citing prior case law as precedent.
ITAT restores matter of trust registration under IT Act to CIT(E) for fresh consideration due to non-compliance with notices, after rejecting earlier application.
ITAT remands the matter of unsecured loan addition to CIT(A) for fresh consideration after non-admittance of evidence in the case of Amitkumar Patel.
ITAT remands case of ₹10.95 lakh addition due to non-compliance by consultant to CIT(A) for fresh hearing in Maheshkumar Patel’s appeal.
ITAT remands ₹42.26 lakh cash deposit case for fresh hearing, citing non-receipt of notices. Directions issued to AO for a detailed review and proper opportunity.
ITAT Delhi condones 1,030-day appeal delay caused by lack of knowledge about the e-filing system. Case sent back for reassessment under taxpayer compliance intent.
ITAT Delhi directs CIT(A) to exclude COVID-19-related delay in a 775-day late tax appeal. Case sent for reassessment under the Supreme Court’s limitation extension ruling.
ITAT Delhi restores Conscient Infrastructure’s appeal to CIT(A) due to notices sent to the wrong email. Details of procedural lapses and next steps explained.
