The Court quashed multiple notices and assessment orders for AY 2018-19, holding that procedural requirements under Section 151A were not met, while preserving Revenue’s right to revive ...
The Court held that income of Associations of Persons or syndicates cannot be combined with members’ income. Petitions challenging this were dismissed, confirming separate ...
The High Court granted regular bail after finding no misuse of interim bail and noting that all witnesses were officials, reducing risks of ...
The Tribunal held that the Corporate Debtor’s silence and lack of dispute confirmed the existence of debt, resulting in CIRP initiation against the ...
The IBC Amendment Bill, 2025 tackles delays and litigation in Sections 43–51 & 66 avoidance cases by clarifying timelines, data access, and recovery distribution. This reform ensures faster, more ...
Delhi High Court directed CBIC to submit draft amendments as the definition of jewellery and monetary limits are under review, with interim directions ...
The Court held that proceedings under Section 201 were invalid because a binding interim order barred TDS on LTC payments. The ruling confirms that no default arises when deduction is judicially ...
The Calcutta High Court held that statutory pre-deposit requirements cannot be retrospectively applied to appeals against penalty-only GST orders. The appeal was remanded for consideration without ...
The High Court directed the lower court to decide the pending Section 14 SARFAESI application within two months. The ruling emphasizes timely adjudication without touching the ...
Court found it unjustified that the Council demanded compliance and personal appearance without supplying relied-upon material. It directed that proceedings be deferred until documents are furnished, ...
The High Court set aside the rejection of a GST rectification application, noting potential duplication of ITC demand. The matter is remitted to the tax authority for fresh ...
The Madras High Court quashed GST appellate orders passed without personal hearing and remitted the matter for fresh consideration. The petitioner must deposit 10% of disputed tax before the de novo ...