Where matter was already pending before CIT (A), he was directed to decide the appeal within a period of three months, without insisting on recovery of demand. ... Read more..

Assessee is entitled for benefit provided under section 11, if Form 10 is filed before completion of assessment. ... Read more..

Where sanction/approval under section 151 was obtained and granted without application of mind because in the approval, quantum of income, which had escaped assessment, was mentioned as Rs. 63,16,784, ... Read more..

Cancellation of registration with retrospective effect without any cogent reason is contrary to provisions of section 29(2) of the CGST Act, 2017. ... Read more..

Where demand-cum-show cause notice was issued to the assessee on the strength of Notification No. 9/2023-CT, dt. 31-03-2023, by which, the time limit provided under section 73(10) of the CGST Act for ... Read more..

Where the assessee was neither provided show cause notice nor opportunity of personal hearing was given to it before cancellation of its GST registration with retrospective effect, the matter was liab ... Read more..

Complainant filed complaint against agent of several broadcasters that it had charged higher carriage fee as compared to other media companies, which was in violation of section 4, but there were seve ... Read more..

Lender failed to file any evidence, which proved his financial capacity or issuance of cheques for discharge of loan liability, the lender was unable to discharge statutory burden cast upon, therefore ... Read more..

Irrespective of provisions of section 357(2) of Cr.P.C., pending appeal before Appellate Court, challenging order of conviction and sentence under section 138, the Appellate Court is conferred with po ... Read more..