During the appellate proceedings before the CIT(A), the assessee sought to introduce a certificate from the transporter for the relevant financial year as additional evidence under Rule 46A of the ...

The ITAT viewed the assessee’s challenge based on the alleged non-service of the Section 148 notice as a “quite a substantial and considerable ground,” based on the facts presented. Therefore, the ...

In light of the factual findings and the guiding judicial precedents, the ITAT concluded that the entire addition of Rs. 1,43,00,000 made under Section 68 was unwarranted. The Tribunal accordingly set ...

Pune bench, has remitted the case of Mohd. Farooque Mohd. Rafique Bagban, a fruit seller, back to the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh consideration after the assessee’s appeals ...

Madras High Court has directed a taxpayer challenging an ex-parte Goods and Services Tax (GST) assessment order to pursue the statutory appeal remedy, acknowledging the petitioner’s claim that lack of ...

In a recent directive addressing a procedural hurdle on the Goods and Services Tax Network (GSTN) portal, the Delhi High ...

The Delhi High Court has directed the Revenue Department to file its appeal concerning the service tax liability of ...

Jharkhand High Court has set aside a summary of a show-cause notice in Form GST DRC-01 and the subsequent order issued under ...

The Andhra Pradesh High Court has permitted individuals summoned in connection with an alleged GST evasion case to be ...

Consequently, the Authority for Advance Ruling rejected the application in terms of Section 98 (2) of the CGST Act, 2017. The ...

Yanfeng Seating had approached the AAR citing ambiguities arising from recent changes in GST notifications and circulars affecting the classification and tax rates of items under HSN 9401, with some ...

The applicant stated they were classifying the blades under HSN 82084000 with an 18% GST rate but noted that manufacturers in ...