Supreme Court mandates e-filing for tax appeals in High Courts, ITAT, and CESTAT, aiming to streamline legal processes and reduce physical paperwork.
ITAT Jodhpur condones delay in filing appeal by Punam Kanwar Bhati. Penalty under Section 270A deleted due to procedural lapses and lack of misreporting intent.
Madras High Court ruled that the validity of service of notice is a factual question best addressed by the appropriate appellate authority rather than under writ jurisdiction.
Delhi High Court rules that CBIC is not required to clarify GST on Battery Energy Storage Systems (BESS), directing taxpayers to rely on statutory provisions.
Gauhati High Court stays GST notice against Bhagya Kalita, questioning jurisdiction under Section 74(1) of the CGST Act. Case to be heard on 09/12/2024.
Delhi High Court raises concerns over delays in counsel instructions by Customs Department. Directs Customs, DRI, DGGI, and CGST to formulate a unified SOP ensuring prompt and efficient legal proceedings.
ITAT Kolkata partly allows Amarlal Bathija’s appeal, remanding unexplained credit addition and deleting arbitrary disallowance of business expenses.
Delhi HC quashes supplementary Section 148A(b) notice issued by AO, citing time limit and monetary limit violations. Highlights limitations under Section 149 of IT Act.
ITAT Mumbai invalidates reassessment in Ramlal G Suthar vs. ITO due to improper approval under Section 151(ii) of the Income-tax Act, 1961. Read the full summary.
Orissa HC examines TDS prosecution in D.N. Homes case, focusing on COVID-19 delays and reasonable cause under Section 278AA of the Income Tax Act.
