In the matter abovementioned Hon’ble Madras HC denied to grant any relief to the petitioner by holding that ITAT is the ultimate fact finding body and findings of facts of the Tribunal cannot be interfered under Section 260A of IT Act.
In a recent ruling Hon’ble Madras HC considered that there is mismatch between GSTR-3B and GSTR-2A and petitioner is ready to pay 25 % of the total tax in dispute. HC granted on more opportunity to the petitioner after complying the directions.
Delhi High Court quashes GST order for Anant Wire Industries, citing non-compliance with SCN service requirements and remands case for reconsideration.
ITAT Bangalore rules that VAT penalty payments cannot be deducted under Section 37 of Income Tax Act, remanding case for further examination.
Kerala High Court rules on input tax credit denial for Lloyd Insulations India Limited, directs fresh order in light of Section 16(5) of CGST/SGST Act.
Punjab & Haryana HC invalidates Section 148 notice due to non-compliance with faceless assessment provisions under Section 144B of the Income Tax Act, 1961.
Rajasthan High Court clarifies that provisional attachments under Section 83 of the GST Act cease after one year. Bank directed to allow account operation.
CESTAT Ahmedabad ruled that cost-sharing among Gujarat electricity companies, including MGVCL, does not constitute taxable Business Support Services under Finance Act, 1994.
Allahabad High Court quashes orders in Vishva Electrotech Ltd. case, clarifying ownership of goods under GST rules and enforcing compliance with 2018 circular.
Chhattisgarh HC examines ITAT’s denial of appeal condonation for Navodit Samaj Sevi Sanstha in a tax dispute involving Section 12A registration under the Income Tax Act.