The Court held that the SCN lacked mandatory hearing details, making the adjudication unsustainable. The order was set aside for violating Section 75(4) and principles of natural ...

ITAT Delhi held that partial doubts in trading segment losses cannot lead to total rejection of books under Section 145. The ruling confirms that documented losses supported by evidence must be ...

The Court held that an expired e-way bill alone does not prove tax evasion, especially when delay was caused by the driver’s illness. The penalty orders were set ...

ITAT Raipur allowed the appeal, holding that addition of Rs.11.84 lakh under Section 68 was unsustainable as no direct evidence linked the assessee to alleged share ...

The Court set aside the ex-parte GST demand order after noting the petitioner’s medical condition prevented participation in proceedings. A fresh opportunity was granted subject to payment of ...

CESTAT Mumbai nullified a customs duty assessment on water meters due to failure to consider prior Tribunal rulings. The adjudicating authority must re-evaluate the classification ...

Karnataka High Court set aside an ex-parte GST order and remitted the matter to the revenue for reconsideration. The period until the Supreme Court’s decision is excluded for limitation purposes. The ...

The High Court noted that the inquiry was conducted hastily with limited time for reply and directed the disciplinary authority to reconsider all issues lawfully. The key takeaway is that disciplinary ...

Because the approval was issued collectively for several years, the Tribunal found it invalid and allowed the appeal. The key takeaway is the necessity of separate approval for each ...

Delhi High Court quashed an ex-parte order after a taxpayer’s accountant failed to inform them of a show cause notice, remanding the matter for fresh adjudication with an opportunity to be ...

The Court held that late audit by the state-appointed Sub-auditor justified condonation of delay in filing the return. It found that the authority failed to consider mandatory guidelines requiring ...

The High Court held that a confiscation notice issued under Section 130 could not be based solely on record-keeping violations under Section 35. The ruling confirms that tax liability must be ...