The assessee filed his return of Income on 27.08.2019. After filing the return, assessee received intimation u/s 143(1) of the Act dated 23.03.2021 and found that relief under section 90 of the Act had not been allowed amounting to Rs 73,658/-.
ITAT Bangalore held that delay of 1809 days in filing of an appeal condoned since reasonable cause shown for the delay. Accordingly, appeal allowed and AO directed to allow Foreign Tax Credit after due verification of Form 67.
ITAT Surat held that the delay in filing the appeal before CIT(A) is not deliberate or intentional or due to gross negligence on the part of the assessee. Accordingly, delay of more than 2 years condoned and matter remanded back to CIT(A).
Bombay HC directs processing of refund claims and accountability for delayed GST refunds from 2014, with interest and action against officials.
Classification cannot be changed merely because 8 digit classification has been introduced, CESTAT sets aside demand of differential duty along with penalties
Bombay High Court remanded the SVLDRS-3 order due to non-compliance with natural justice principles, restoring the matter for re-verification and hearing.
CESTAT Mumbai set aside CENVAT Credit denial for Mangal Singh Bros., ruling that duty acceptance on final products justifies credit claim.
Bombay High Court ruled on a GST refund case, confirming no interest due on excess ITC reversal under retrospective Section 50 amendment.
NCLAT Delhi held that since other materials on record prove the disbursement of amount and default, non-stamping of promissory note is inconsequential and could not be a reason to reject Section 7 application. Accordingly, appeal allowed.
Madras High Court held that section 16(5) of the GST Act should be considered while disallowing Input Tax Credit clam beyond period prescribed under section 16(4) of the GST Act. Thus, directed to re-do assessment.
