The High Court found prima facie overlap between two assessment proceedings for the same tax period. The demand was remitted for fresh consideration after allowing the taxpayer to file a ...

Karnataka High Court allowed the writ petition and held that refund on account of inverted tax structure is allowable relying on the final order of earlier tax period. Thus, order rejecting refund is ...

The Delhi High Court quashed a GST adjudication order passed without the taxpayer filing a reply or being heard. The matter ...

The High Court held that jewellery seized during a search cannot be retained once tax liability is fully settled under the Vivad Se Vishwas Scheme. Continued detention after issuance of Form-5 was ...

The Court dealt with a challenge to a confiscation show cause notice where jurisdictional confusion delayed proceedings. It ...

The dispute concerned whether internal road works were taxable at 12% or 18% under GST. The High Court set aside the higher ...

The Court examined whether an electronically filed GST appeal could be rejected for non-submission of a hard copy. It held ...

The Tribunal held that delayed responses to statutory notices do not attract penalty when full compliance is ultimately made and accepted before assessment completion. The key takeaway is that ...

The Delhi High Court upheld exclusion of multiple comparables after finding them functionally different from a low-risk ...

The amendment eliminates the physical LOC step for investor service requests, enabling direct credit of securities to demat ...

Lisbon has overturned a crackdown on holiday lets after licensing restrictions backfired and failed to slow house price ...

Since the statutory notice under section 143(2) was issued by a non-jurisdictional officer, the assessment collapsed. The ruling affirms that valid notice by the competent authority is a sine qua ...