The Tribunal confirmed the addition of ₹19.27 lakh under Section 69A after finding that the assessee failed to produce ...

ICAI has announced the CA Intermediate and Foundation results for January 2026, revealing a low pass percentage, particularly ...

CESTAT Bangalore held that revocation of a Customs Broker license is a harsh penalty that requires clear proof of involvement in fraud. In the absence of such evidence, the tribunal set aside the ...

ITAT Panaji refused to condone an 803-day delay in filing appeals against TDS default orders. The Tribunal held that the appellant failed to provide a credible explanation and therefore dismissed the ...

The Madras High Court quashed the rejection of a condonation application, holding that the delay in filing Form 10B had a reasonable explanation. The Court directed reconsideration of exemption under ...

The Court refused to review its earlier ruling that retrospective GST cancellation was invalid due to lack of reasons in the show cause notice and absence of prior notice to the ...

The Gauhati High Court held that the second FIR disclosed additional and distinct offences beyond the earlier complaint. Therefore, the FIR could not be quashed under the test of ...

The Court issued notice in a plea to quash criminal proceedings where the applicant argued that alleged cash payments exceeding ₹2 lakh should first be examined under Section 269ST of the Income Tax ...

The Gauhati High Court held that when a taxpayer clears outstanding tax, interest, and late fees and files pending returns, authorities must consider restoration of GST registration under Rule ...

The High Court held that there was no violation of natural justice because the taxpayer’s reply to the show cause notice was referred to and considered in the assessment order. The petitioner was ...

CESTAT Delhi held that job work processes undertaken by the appellant amounted to manufacture. Since the activity could not simultaneously be treated as an exempted service, the Cenvat demand was set ...

The Supreme Court criticized the growing practice of filing delayed appeals only after contempt proceedings begin. It held that such tactics undermine the authority of courts and directed that such ...