The Tribunal held that the CIT(A) erred by dismissing the penalty appeal solely due to VSVS settlement of interest, without adjudicating the depreciation-related penalty. Key takeaway: all grounds ...

The Orissa High Court set aside a GST order of Rs.17.89 lakh after the tax periods in the adjudication did not match the show-cause notice, remitting the matter for fresh ...

The AO changed the charge from bogus payments to 69A ‘Unaccounted Sales’ without issuing a fresh notice, denying the assessee a proper hearing. ITAT remanded the matter for verification of documentary ...

The assessee’s plea that delayed PF/ESI deduction was a debatable issue was rejected because Checkmate had settled the law retrospectively. The key takeaway is that once the Supreme Court clarifies ...

Madras HC quashed a GST assessment after petitioner missed a notice posted online and directed a fresh order, with 25% of disputed tax to be deposited in ...

Telangana High Court struck down service-tax provision on club-member transactions, holding that doctrine of mutuality and Supreme Court’s Calcutta Club judgment render such levies ...

The Tribunal held that the ₹2.5 Cr flat investment was fully explained through agreement details and a DHFL housing loan, leaving no basis for an addition. Penalty u/s 271(1)(c) was remanded for fresh ...

ITAT ruled that the CIT(A) wrongly treated the DVO’s report as binding and failed to independently scrutinize comparables, methodology, and objections. Key takeaway: the first appellate authority must ...

Court set aside assessment order, holding that failure to inform Assessing Officer about DRP filing is a procedural defect that can be remedied. The matter is remitted for fresh consideration after ...

The Court restored a time-barred appeal after noting BSNL’s voluntary payment of differential duty. The ruling permits the case to be heard on merits despite a 652-day ...

The Court declined to exercise writ jurisdiction, holding that allegations of fraudulent ITC require factual scrutiny through the appellate process. The petitioner was directed to pursue an appeal ...

Delhi High Court held that GST SCNs and orders are legally valid when authenticated using digital keys, even without visible signatures, and that statutory appeal under Section 107 is appropriate ...