Madhya Pradesh HC ruled that disallowing ITC for late returns is arbitrary, as late fees and interest already serve as a sufficient deterrent.
Delhi High Court dismisses writ petitions challenging GST Show Cause Notice, allowing petitioners to file responses or seek remedies under the law.
Delhi HC rules a mismatch in GSTR-3B and GSTR-1 does not invoke Section 74 of CGST Act without evidence of fraud or suppression of facts.
Analysis of Hyundai Rotem Vs ACIT case by ITAT Delhi on tax assessments, time limits under Section 144C, and procedural compliance for international taxation cases.
ITAT Delhi resolves Cheil India Pvt. Ltd.’s appeal on CSR expense disallowance under Section 80G. Tribunal observed that CSR expenditures could qualify as donations if paid to approved institutions, distinct from direct CSR project costs
ITAT Delhi quashes penalty imposed on Sudesh Gupta under Section 271(1)(c) as omnibus notice without specifying the charge was invalid
If the authorities decide not to entertain the said request, he shall give detailed reasons as to why the said order is being made. Further proceedings, pursuant to DRC- O7 notice dated 02.01.2024 shall be kept in abeyance.
CESTAT Delhi quashes orders passed after one year of SCN issuance in Kopertek Metals Pvt Ltd vs CGST Commissioner, emphasizing statutory adjudication timelines.
ITAT Mumbai rules no addition can be made for differences between GST returns and ITR if reconciled. Assessee followed project completion method for accounting.
Manish Manohardas Asrani Vs ITO Int Tax Ward (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT), Mumbai, ruled in favor of the assessee, Manish Manohardas Asrani, quashing a penalty of ₹44,90,048 levied under Section 270A(8) of the Income Tax Act, 1961. The tribunal held that the penalty notice lacked specificity regarding the charge—whether it pertained […]
