In view of decision of Division Bench of High Court in the case of Girdhar Gopal Dalmia v. Union of India & Ors., in MAT/1690/2023 on 25-9-2023, notice issued under section 148 was stayed and Revenue ... Read more..

Where expenditure claimed by assessee was disallowed on estimation basis, penalty levied under section 271(1)(c) on the basis of such estimated disallowance, would not be sustainable. ... Read more..

Where relevant assessment year fell outside the period of limitation assigned for invocation of section 153C, assessment order passed under section 153C was liable to be quashed being barred by limita ... Read more..

Where assessee filed writ petition seeking declaration that an Input Service Distributor is entitled to transition the credit from past indirect tax regime to the GST regime under section 140 of the C ... Read more..

Where Proper Officer passed order under section 73/74 of the CGST Act much after the date mentioned in Notification, dt. 2-11-2023, i.e. 31-03-2023, benefit of the said Notification could not be exten ... Read more..

Where authority cancelled GST registration of assessee without assigning any reason, the said order was against the principles of natural justice and was liable to be set aside. ... Read more..

Company had significant assets and it was inclined to shift its business from iron ore to crushing stone, therefore, it would be appropriate to restore name of the company, which was in the benefit to ... Read more..

CLB rejected oppression and mismanagement petition on the ground that it lacked jurisdiction to adjudicate issue of forgery of documents, but it had requisite jurisdiction to adjudicate allegations of ... Read more..

Petitioner was neither a shareholder nor a director of company, affairs of the company were managed by his father, the petitioner was not an accused in the case registered by the SFIO, he had also roo ... Read more..