Kerala HC rules improper GST notice service via portal violates natural justice. Taxpayer granted fresh opportunity to respond. Read more on the verdict.
Gujarat High Court held that reopening of assessment is based on change of opinion since exact entry which was already scrutinised and accepted by department during scrutiny assessment. Accordingly, re-opening u/s. 148 is liable to be quashed.
Gauhati High Court held that the Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be issued in terms with Section 73 (1) of the Central Goods and Services Tax Act [CGST Act].
ITAT Ahmedabad deletes addition of ₹6.16 lakh under Section 69A for unexplained jewellery, considering joint ownership of locker and affidavit from the daughter.
ITAT Mumbai ruled on Dev Engineers Vs DCIT, deleting penalties under Sections 271(1)(c) and 271AAB. Additions were based on estimation, lacking evidence of concealment.
Allahabad HC sets aside GST demand order, citing violation of natural justice due to lack of hearing. Case remanded for fresh adjudication.
Calcutta HC extends time for Britannia to respond to GST show cause notice, dismissing appeal as withdrawn. Assessee to pursue statutory remedies.
Delhi High Court rules that government employees cannot change LTC destinations midway without prior approval, dismissing a review plea on procedural grounds.
ITAT Delhi rules that interest on enhanced land acquisition compensation under Section 28 is part of compensation, not taxable income, exempting it from TDS provisions.
ITAT Chennai rules that RRB Energy Ltd. cannot be used as a comparable due to negative margins and functional differences in a transfer pricing case.
