The court held that Section 74 of the CGST Act does not permit consolidated show cause notices for multiple financial years. Notices clubbing different tax periods were therefore set ...

The appellate tribunal held that staying recovery proceedings through a SARFAESI application was without jurisdiction when an ...

The appeal was dismissed as the assessee had already offered the disputed income to tax at 30%. The ruling clarifies that ...

The High Court set aside GST orders where the show cause notice was served only on the portal after cancellation of registration, holding that principles of natural justice were ...

The court held that an appeal refiled within the CBIC amnesty period could not be dismissed on limitation. The appellate order was set aside and the appeal restored for fresh ...

The court ruled that depositing money does not convert a non-bailable GST offence into a bailable one, yet upheld bail considering custody, punishment limits, and surrounding ...

The court held that a refund claim cannot be denied solely due to technical issues on the GST portal when substantive conditions are met. Authorities were directed to process the refund on ...

The Tribunal held that a refund claim filed within time cannot be rejected for procedural deficiencies cured later, and directed sanction of refund after considering revised ...

The case involved a Section 263 revision alleging failure to make additions after reopening. The Tribunal ruled that once the AO conducts enquiry and takes a conscious decision, revision is ...

The High Court held that statutory authorities must mandatorily refer exemption claims under the Building Tax Act to the Government. Orders denying exemption without such reference were set ...

The appellate tribunal upheld denial of interim protection as occupants failed to establish lawful tenancy through a registered lease, allowing recovery proceedings to ...

The dispute concerned taxability of gains from sale of land located outside municipal boundaries. The Tribunal ruled that such land remains agricultural in nature and is not chargeable to capital ...