The Delhi High Court declined to rule on the validity of GST limitation-extension notifications as the issue is pending before the Supreme Court. The taxpayer was directed to pursue the statutory ...

The High Court held that inability to trace proof of dispatch of hearing notices does not automatically establish denial of personal hearing, especially in ITC fraud ...

The High Court found prima facie overlap between two assessment proceedings for the same tax period. The demand was remitted for fresh consideration after allowing the taxpayer to file a ...

The Bombay High Court set aside GST orders as they were based solely on Rule 96(10), which was omitted without a saving clause, and remanded no further action under that ...

The Court restored GST registration after accepting that non-filing of returns for six months was caused by genuine illness ...

The appellate tribunal held that a date discrepancy in the possession notice was a harmless typographical error. It ruled that SARFAESI procedures were substantially complied with and restored the ...

The Tribunal ruled that reassessment actions taken by the faceless assessment centre before the notified date were without ...

The High Court set aside GST refund rejection orders after noting that Rule 96(10) was omitted without saving pending ...

The Delhi High Court upheld exclusion of multiple comparables after finding them functionally different from a low-risk ...

The appellate tribunal held that the bank violated Rule 8(5) by conducting the auction nearly ten months after valuation without obtaining a fresh report. The sale and subsequent actions were set ...

The court found a prima facie overlap between excess ITC due to non-reconciliation and ITC disallowed under Section 16(4), ...

The court refused to grant a mandatory stay on income tax demand where the taxpayer had earlier proposed paying dues in instalments. The ruling underscores that voluntary payment proposals can weaken ...