The Court restored GST appeals before the Appellate Authority, requiring the petitioner to pre-deposit 25% of the disputed tax. The ruling emphasizes compliance with procedural pre-deposit ...

The Gujarat High Court held that information seized from a third party without a direct nexus to the petitioners cannot ...

The Court held that pre-SCN consultation became discretionary after the 2020 amendment, rendering the petitioner’s challenge untenable. It directed the petitioner to pursue the statutory ...

The Court held that the Department could not establish delivery of hearing notices or the order dispatched through speed post. The matter was remanded for fresh adjudication after providing documents ...

Tribunal clarified that the Section 251 amendment uses the term 'may set aside,' meaning it is discretionary. Since the issue was already resolved in remand, addition was ...

The Tribunal held that late filing of Form 10-IC does not bar concessional tax benefits under Section 115BAA. The assessing officer was directed to allow relief once conditions are ...

The Court held that the tax authority wrongly dismissed a delay condonation plea without considering the assessee’s serious medical condition. The ruling emphasizes that genuine hardship must be ...

The Court held that ownership of detained gold bangles was disputed, making a writ petition inappropriate. The petitioner was directed to file an appeal before the Commissioner of Customs ...

Assessments on foreign-sourced income were deleted after the ITAT confirmed the assessee’s Non-Resident status under Explanation 1(a) of Section ...

The Court held that the delay in paying redemption fine, arising during the COVID-19 period, could be condoned. It ordered implementation of the original decision allowing re-export of the seized ...

The Gujarat High Court held that the assessee disclosed all material facts and the reopening notice under section 148/147 was a change of opinion, lacking ...

PFRDA consolidates and updates NPS Tier-I & II investment rules for non-government sectors, specifying asset classes, limits, ...