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

The ITAT ruled that section 151 approval must strictly correspond to the recorded reasons for reopening. Any factual inconsistency reflects non-application of mind and collapses the reassessment at ...

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

The Tribunal held that delays caused by internal approvals from senior officials cannot justify late filing. Lack of due ...

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

The issue was whether mutual fund dividend could be taxed as share dividend due to return-form limitations. The Tribunal held that section 115BBDA applies only to dividends from domestic companies, ...

Despite Form 10E being duly filed online, the claim under section 89(1) was rejected on technical grounds. The Tribunal held that such rigidity defeats justice and directed the AO to examine the claim ...