Conclusion: An appeal could not be rejected stating non-compliance under Section 129E. Hence, the matter need to be remanded to Commissioner (A) to decide the issue on merit. The Tribunal set aside ...

In the matter abovementioned writ petition, challenging the impugned order creating demand u/s 73 GST, after observing that ...

Petitioner, a LLP, engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under GST. AO imposed liability of tax upon the sale for the relevant FY ...

It was argued on behalf of petitioner that if the bills are taken separately then they were all less than Rs. 1,00,000/-, which are exempted from e-way bill. On the other hand, it was argued on behalf ...

Delhi High Court held that uploading of information by the investigation wing of the Income Tax department would not be a ...

Delhi High Court held that in order to avoid improper service to parties and to avoid ex-parte proceedings, it is incumbent ...

Delhi High Court held that co-accused permitted to apply separately for compounding of offences committed by a Company or HUF ...

CBIC extends the due date for furnishing FORM GSTR-7 for the month of December, 2024 vide Notification No. 05/2025 – Central Tax Dated: 10th January, 2025 ...

CBIC extends due date for furnishing FORM GSTR-8 for the month of December, 2024 vide Notification No. 06/2025 – Central Tax Dated: 10th January, 2025 ...

It was argued on behalf of assessee that PCIT is wrong in concluding that return filed u/s 44AD did not envisage the maintenance of any Books of Accounts. Section 68 can be invoked only if there is ...

Before ITAT it was argued on behalf of assessee that CIT (A) provided all three opportunity within a short span of 15 days only. Hence, no effective opportunity given to the assessee who is an NRI.