Orissa High Court rules GST appeals can’t be rejected due to non-supply of certified copies, stressing natural justice and adherence to proper procedure.
CESTAT Ahmedabad’s re-adjudication directive on rejection of transaction value or NIDB data of imported goods. Read the full order details here.
When an order has already been passed upholding the sanction of part of the refund claim, the same authority cannot pass another order setting aside the sanction of entire claim. Such order is ab initio void and non-est.
ITAT Delhi orders that absence of a dissolution clause in Trust Deed shouldn’t deny registration u/s 12AA of Income Tax Act in Roop V.K Jain Foundation case.
Read the full text of the ITAT Chennai order directing the re-computation of the income of Vivekananda Seva Trust due to inadvertent errors in filing the Income Tax Return forms.
Read the analysis of the Welspun India Ltd. vs. Commissioner of CGST & CESTAT Ahmedabad case, where CESTAT quashes the reversal of CENVAT credit on Cotton Terry Towels due to non-insertion of Rule 11(3) of CENVAT Credit Rules.
Read the CESTAT Ahmedabad order on the determination of Cenvat Credit for SS Pipes, Valves, and more. The matter is remanded for reconsideration based on new judgments.
Read the ITAT Chennai order on cash deposit during demonetization. The appeal is partially allowed due to failure to produce documentary evidence for some deposits.
Read the CESTAT Chandigarh order quashing the excise duty demand on bought-out items by Oil Lube Systems. The appeal is partly allowed due to lack of proof for inclusion.
Read the CESTAT Kolkata order upholding the service tax demand on Mridul Phukan for providing taxable service to ONGC under commercial or industrial construction service.
