The Tribunal held that reassessment notices issued after 01.04.2021 for AY 2015-16 are time-barred. Such reopening is...
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The court held that additions for excess stock and cash cannot be sustained when based solely on...
Holding that actions prescribed by statute must be performed only in the specified manner, the Tribunal deleted...
The tribunal held that dismissal for delay and confirmation on merits without effective hearing violated principles of...
The Court held that sanction for reopening was taken under the wrong statutory provision. As a result,...
The Tribunal upheld taxation of enhanced compensation and interest under land acquisition after insertion of section 56(2)(viii)....
The High Court disposed of the writ petition after the constitution of the GST Appellate Tribunal, permitting...
The court held that passing a GST order on the same day as filing an additional reply...
The court held that blocking of an electronic credit ledger under Rule 86A cannot continue beyond one...
The court held that dismissal of an appeal solely for delay was unsustainable where notices were uploaded...