The Delhi High Court remanded the GST SCN for Financial Year 2019-20 after petitioner failed to respond due to consultant oversight. Costs of Rs. 20,000 were imposed, with the matter to be ...

Delhi High Court set aside the GST SCN and consequent order after petitioner was not given a proper opportunity to file a reply or attend a personal hearing. Matter remanded for fresh ...

The ITAT Amritsar remanded the 12A registration application after the CIT(E) ignored documentary proof of charitable activities. The trust must now be reconsidered with full verification of invoices, ...

Tribunal rules that Section 54 deduction applies to property purchased outside India before the 2015 amendment, overturning CIT(A) ...

ITAT Ahmedabad held that donations linked to milk supply were compulsory and cannot be treated as corpus contributions under Section 11(1)(d). The trust’s claim for exemption was denied, though a ...

The Directions stipulate that all loans must be disbursed and repaid directly through borrower accounts, prohibiting third-party control, including LSPs, to safeguard borrower ...

CESTAT Mumbai rules that sales tax discharged at net present value under a state incentive scheme cannot be included in transaction value for central excise ...

The court held that undisclosed investments in school property could be assessed against the wife due to her familial control over the educational society. Seized documents from the husband’s premises ...

CESTAT ruled that absolute confiscation of prohibited goods is not valid if the goods have been re-exported before the appeal. The judgment reinforces the principle that confiscation requires the ...

Kerala High Court allows refunds of additional customs duty on timber imports from Myanmar using the lower conversion factor of 1.416 cubic meters per Hoppus ton for imports before 11 May ...

Delhi High Court dismisses writ petition challenging GST order, directing taxpayers to use statutory appeal under Section 107 due to complex ITC fraud ...

The Court held that an Ayurvedic treatment centre must be classified as a hospital, not a hotel, for the relevant years. The luxury tax assessment was set aside, and authorities were directed to ...