Delhi High Court held that retrospective cancellation of GST registration without assigning reason in SCN and in final order is unjustifiable. Accordingly, writ allowed and order cancelling registration quashed.
Delhi High Court held that section 67(7) of the CGST Act mandates that notice of extension of the seizure is required to be issued to the assessee prior to conclusion of the six-month period. Thus, seized goods are directed to be released.
Madras High Court directed to expeditiously dispose of the appeal filed before Appellate Authority and also held that stay granted shall continue to operate till the disposal of pending appeal.
ITAT Jaipur’s ruling on Kailash Chand vs ITO case, analyzing tax assessment, additions, and legal compliance under Section 144 & 147 of the Income Tax Act.
ITAT Jaipur sends Puneet Singhvi’s capital gains case back to the Assessing Officer for a fresh review after the assessee failed to appear in earlier proceedings.
While a best judgment assessment can involve some arbitrariness, it must be an honest and fair estimate based on available material and circumstances, not capricious.
ITAT Jaipur sets aside Resonance Eduventures assessment orders, citing mechanical approval by Addl. CIT without proper application of mind as mandated under Section 153D.
ITAT Jaipur ruling on Parshavnath Buildestate Pvt Ltd vs ACIT regarding unexplained expenditures under Section 69C and taxation under Section 115BBE of the Income Tax Act.
ITAT Jaipur addressed tax deductions under Sections 54F & 54B in Kuldeep Singh Shekhawat vs. ITO, ruling on belated filings and capital gains exemptions.
ITAT Jaipur addresses depreciation, loan interest, business promotion, and salary expense disallowances in Ahluwalia Erectors case. Read key judgments and analysis.
