Adjudicating Authority rejected the Application. Adjudicating Authority held that Section 7 Application need to be decided, the commencement of the Arbitration Proceeding before or after filing of Section 7 Application is immaterial.
Assessee had been mainly providing e-platform for conducting e-auction, e-procurement services for disposal of scrap arisings, surplus stores, etc. from PSUs and Government Departments including Defence.
Gujarat HC quashes appeal dismissal in Venus Macro Prints case, ruling that self-certified copies of uploaded orders are sufficient under new GST rules.
Telangana High Court ruled that a vague Show Cause Notice without factual details is invalid, violating natural justice principles. Case: M/s. Nice Enterprises.
Gauhati High Court directs authorities to consider input tax credit in GST case, with a provision under the Finance Act, 2024, and bars coercive actions.
Goods imported under the 2 BEs were seized and were later provisionally released on execution of bond with bank guarantee. Statement of Managing Director (MD) of assessee was recorded on 17.09.2020.
Held that the direction of this Court has not been complied. Any order contrary / disregarding the direction of this Court cannot be sustained as it renders the order bad for want of jurisdiction.
ITAT Visakhapatnam remitted the matter since addition confirmed by CIT(A) by passing ex-parte order as assessee didn’t appeared nor complied to the notices. Accordingly, matter remitted back for fresh consideration.
ITAT Bangalore directed CIT(A) to condone delay of 484 days in filing of an appeal and consider the issue on merits as it is alleged that the addition is made due to incorrect reporting by auditor.
Meghalaya High Court didn’t entertained petition under Article 226 of the Constitution, for demand raised by EPF authorities for payment of damages and dues, due to availability of alternative statutory remedy.