GSTAT Raipur upholds a ₹5.96 lakh GST penalty under Section 129 for an expired e-way bill. Read the case facts, legal findings and compliance lessons. Introduction The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur Bench, has upheld a penalty …
ITAT Chennai upholds deletion of 75% cash receipt additions against IG3 Infra, highlighting the need for verification of seized Excel entries and transaction-wise identification. Introduction The Income Tax Appellate Tribunal (ITAT), Chennai, has delivered an important ruling on additions made …
ITAT Jaipur quashed a ₹3.99 lakh penalty under Section 270A despite non-filing of ITR. Learn why proper satisfaction and valid penalty notices matter. Introduction Failure to file an Income Tax Return (ITR) within the prescribed time can expose taxpayers to …
GSTAT holds that unaccounted stock found during a GST inspection cannot automatically attract confiscation under Section 130. Learn why Sections 73 and 74 must be followed. Introduction The discovery of excess or unaccounted stock during an inspection of business premises …
Bombay High Court rules that GST appeals cannot be dismissed for pre-deposit shortfall without giving taxpayers an opportunity of hearing. Read the judgment summary and its implications. The Bombay High Court has reaffirmed an important principle of natural justice in …
ITAT Jaipur grants relief to a Dubai-based NRI by deleting an unexplained money addition involving FCNR deposits. Learn how bank records, currency conversion errors and Section 69A influenced the decision. Introduction A major tax addition can collapse when the underlying …
The Delhi High Court clarifies that time spent pursuing a writ petition is not automatically excluded from GST appeal limitation. Learn about Section 14 of the Limitation Act and its implications for taxpayers. Introduction Taxpayers challenging adverse orders under the …
Read how the Sikkim High Court quashed Zydus Healthcare’s income tax reassessments, holding that an audit objection alone cannot replace the statutory requirement for new evidence. Key Takeaway: An audit objection pointing to a different interpretation of an issue already …
Calcutta High Court quashes ₹25.23 lakh GST penalties on two detained trucks for violation of Section 129(3) of the CGST Act and orders their release. The Calcutta High Court has set aside GST penalty orders totalling ₹25.23 lakh imposed in …
Calcutta High Court quashes an income tax case transfer to Delhi, ruling that a single business transaction without sufficient links to a searched group is inadequate. The Calcutta High Court has ruled that a single business transaction, without sufficient evidence …
GSTAT Delhi directs Mangalbela Real Estates to pay ₹31.20 lakh with 18% interest to 66 Atri Green Valley homebuyers for failure to pass on GST ITC benefits. The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, Delhi, has directed …
Rajasthan High Court clarifies that Section 21 of the Companies Act, 2013, does not prohibit oral agreements between companies. Read the judgment’s key findings and business implications. Introduction The Rajasthan High Court has clarified that Section 21 of the Companies …
GSTAT Bengaluru rules that the Safari Retreats functionality test does not apply to hotel and resort construction ITC after the retrospective amendment to Section 17(5)(d) of the CGST Act. Introduction The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, …
Supreme Court rules that fresh income tax deduction claims cannot ordinarily be raised under Section 264 without filing a revised return within the prescribed time limit. Introduction In an important ruling on income tax assessment and revision proceedings, the Supreme …
The Telangana High Court holds that GST notices and orders uploaded on the common portal remain valid without visible digital signatures if electronically authenticated and bearing a DIN or RFN. Introduction In an important ruling on the validity of electronically …
Andhra Pradesh High Court strikes down Section 147A of the Income Tax Act, 1961, examining faceless reassessment, retrospective amendments and JAO jurisdiction. Introduction In a significant ruling on income tax reassessment proceedings, the Andhra Pradesh High Court has declared Section …
Madras High Court sets aside a ₹5.50 crore GST demand against Shree Velu Builders over unconstructed building blocks and orders fresh assessment. Introduction In an important ruling concerning GST assessment in the real estate sector, the Madras High Court has …
Bombay High Court rules that income tax penalties for misreporting may be waived under amended Section 270AA after the Finance Act 2026, subject to statutory conditions. Introduction In a significant ruling for income tax assessees, the Bombay High Court has …
Kerala High Court rules that suppliers cannot automatically recover GST from recipients without contractual authority. Read the ruling in V.P. Sugathan v. Travancore Devaswom Board. The Kerala High Court has reiterated an important principle concerning GST recovery under commercial contracts: …
Bombay High Court rules that the Income Tax Department cannot delay limitation computation when a digitally signed court order is available. Read the Section 153 ruling. The Bombay High Court has clarified that the Income Tax Department cannot postpone the …