Tribunal condoned a 111-day delay citing sufficient cause and held that rejection of 12AB registration without effective hearing required reconsideration. Matter remanded for a fresh ...

The Tribunal overturned the dismissal of the appeal for lateness and allowed a full reconsideration of the issues. It emphasized that the delay must not be raised again during ...

The Orissa High Court permits the petitioner to maintain a stay on a first appellate GST order by depositing 10% of the disputed tax, aligning with the September 2025 ...

The Tribunal dismissed the income tax appeal after the assessee formally requested withdrawal. The ruling confirms that appeals may be closed when the assessee opts not to pursue ...

The ITAT held that issuance of Section 148 notice by a Jurisdictional Assessing Officer instead of a Faceless Assessing Officer violates Section 151A, leading to quashing of the ...

Delhi High Court orders release of a seized Rolex, ruling that a foreign resident’s personal jewellery brought into India for re-export cannot be detained without timely ...

The court issued notice on a petition challenging GST demand raised for Input Tax Credit distribution among branches, citing misinterpretation of GST ...

The Madras High Court upheld the GST demand for reversal of input tax credit, citing supplier non-payment. The petitioner may still appeal with a 50% deposit within 30 ...

Punjab & Haryana High Court remands petitions for reconsideration, directing authorities to reassess educational institutions’ eligibility for Section 10(23C)(vi) exemption in light of Supreme Court ...

The High Court held that the petitioner must deposit tax and related amounts under Section 112(8) before filing an appeal to the GSTAT, emphasizing writ jurisdiction cannot substitute statutory ...

The Court held that Customs cannot obtain waivers of SCN or personal hearing during goods appraisement and found pre-printed waiver forms invalid. It directed issuance of a proper hearing and ...

The High Court set aside the rejection of a GST appeal filed beyond the statutory period, directing the appellate authority to treat the later appeal as non est while the earlier pending appeal ...