Detailed analysis of the ITAT Jaipur decision in Dinesh Kumar Chaurasia Vs ACIT on unexplained investments, Section 263 jurisdiction, and procedural lapses.
Bombay HC rules against bypassing GST pre-deposit requirement, emphasizing alternate remedies under the CGST Act, dismissing Atharvan Minerals’ petition.
Gauhati High Court quashes unsigned SCN and order under Section 73 of CGST Act, emphasizing mandatory signature by Proper Officer for validity of notices and orders.
Delhi HC rules Joint Commissioner lacks authority to approve reassessment under Section 151 of Income Tax Act, citing Supreme Court’s Rajeev Bansal judgment.
Punjab & Haryana HC grants bail to a GST inspector accused of bribery. The court weighed pre-trial custody and evidence, imposing conditions on bail release.
Calcutta HC clarifies that penalty under GST Section 129 can’t be imposed solely for non-disclosure of full supplier details in e-way bills.
Orissa HC quashes GST summary assessment order for non-application of mind, issued at the last minute of extended time. Fresh hearing opportunity allowed.
ITAT Jodhpur held that addition of income and capital gain tax levied thereon is liable to be set aside as land not situated within the municipal limits of Sardarsahar. Accordingly, appeal of the assessee allowed.
Madras High Court sets aside GST assessment order in Tvl. Jayam Sai Concrete Works case due to improper notice service. Learn about the ruling and its implications.
TAT Mumbai held that the addition of Rs. 3.05 crore u/s 69A of the Income Tax Act was based on suspicion, ruling it as impermissible without proper inquiry.
