CESTAT Chennai held that denial of refund claim related to cenvat credit of service tax under RCM by invoking provisions of ...
ITAT Hyderabad condoned delay of nearly a decade in filing of an appeal since tax liability was fastened on the assessee ...
ITAT Ahmedabad held that Rule 2BBB of the Income Tax Rules, 1962 was introduced only from AY 2015-16 and the same is not applicable for AY 2014-15. Thus denial of exemption u/s. 10 (23C) (iiiab) of ...
Bombay High Court held that non-filing of return of income within prescribed time due to genuine and valid reasons should be condoned. Accordingly, delay in filing of return of income condoned.
In the case of BK & K Chemicals Private Limited Vs Assistant Commissioner (ST), the Madras High Court addressed the ...
Conclusion: Receipts for property tax assessment did not necessarily indicate ownership rights to the property. Moreover, ...
Union of India & Others, the Madhya Pradesh High Court addressed a dispute concerning discrepancies in GST turnover for the ...
This judgment underscores the importance of following the principles of natural justice in GST proceedings. 1. Having heard ...
The petitioner sought judicial review, arguing that the cancellation order was a non-speaking order and lacked the necessary ...
9. Considering the fact that the original order is contrary to the mandate of Section 75 (4) of GST Act and is also violative ...
Additional Commissioner of CGST and CE concerning a show cause notice issued under Section 74 of the CGST Act, 2017.
The court highlighted that the SCN and subsequent order did not meet the requisite standards of clarity and specificity ...