The writ petition is filed by the petitioner as no appellate tribunal is so far constituted in the state and the petitioner being aggrieved from the orders passed by the lower authorities could not file further appeal before tribunal. It is further submitted that 10% of total amount is already remitted as pre-condition for filing appeal
ITAT Ahmedabad restored the matter back to AO for fresh adjudication but imposed cost of Rs. 10,000 for lack of diligence during assessment and appellate proceedings on the part of the assessee.
ITAT Delhi held that transfer of case of the assessee would not be permissible to another Assessing Officer without a decentralization order or transfer order under Section 127 of the Act is liable to be set aside on the ground of jurisdictional error.
Learn about the Allahabad High Court’s ruling on GST registration cancellation and natural justice issues in the case of Envicon Technologies India Pvt Ltd.
Explore the Allahabad High Court’s interim order on penalty recovery under GST in Khandelwal Khad Beej Bhandar Vs State of UP and another case.
Madras HC sets aside an order exceeding the scope of a Show Cause Notice under GST, citing non-application of mind and violations of Section 75(7) of the Act.
K C Ninan Vs Kerala State Electricity Board & Ors. (Supreme Court of India) A. Overview 1. The nineteen cases in this batch of appeals follow a similar pattern of facts. The supply of electricity was discontinued due to the failure of the previous owners to pay the dues for consumption of electricity on the […]
The Gujarat HC directs authorities to re-evaluate Kashi Exports’ GST refund claim as per CBIC’s 2023 circular on adjusted total turnover calculation for exporters.
Assessee-company had challenged an order passed by the National Company Law Tribunal ( NCLT ) which dismissed its Section 9 application under the IBC, against the corporate debtor for being time-barred
It was claimed that the notice under Section 148 was time-barred, reasons recorded under Section 147 were vague, and proper show-cause notices were not issued, violating Section 144B.