CESTAT Ahmedabad allows exemption from anti-dumping duty on imported PVC resin due to documentary evidence, resolving manufacturer name discrepancy.
ITAT Ahmedabad orders the CIT to reconsider a Trust’s 80G registration application, despite clerical errors and delays, for fair adjudication.
ITAT remands the case to CIT for re-examination due to insufficient notice for hearing in Bai Ruxmani case, allowing due opportunity for appeal.
CCI rejects InstaAstro’s claims against Astrotalk, citing insufficient evidence of anti-competitive behavior and dominance in the astrology service market.
Gujarat High Court dismisses Empire Foundation’s plea challenging Section 17(2) of CGST Act and seeking refund of ITC under inverted duty structure.
Karnataka High Court addresses ITC blocking under Rule 86A of CGST Rules, directing authorities to provide post-decisional hearing and follow due process.
Bombay High Court remands Sabka Vishwas case to the Designated Committee. SVLDRS-3 communication issues highlighted. Read judgment details and court directives.
The moot question arises to be determined here is whether in cases where the amount of default is less than 1 Crore, the Personal Guarantor can be treated as Insolvent and the application under Section 95 can be maintained against him.
After the Judgment of the Hon’ble Supreme Court I.A. 961/2024 was filed by the RP before the Adjudicating Adjudicating Authority who has reserved the Judgment in I.A. 5283/2022, i.e. Plan approval Application de-reserved the same.
ITAT Ahmedabad held that addition of all the cash deposits as unexplained income without giving credit for the withdrawal not justified. Accordingly, matter restored back to the file of AO for de novo consideration.