No penalty could be imposed under section 271(1)(c) for non-submission of vouchers as it would not amount to concealment of income. ... Read more..

Where CIT(A) did not consider submissions of assessee on issue of condonation of delay and dismissed his appeal arbitrarily without affording him proper opportunity of being heard, matter was remanded ... Read more..

Where order under section 148A(d) was passed by AO, without considering the reply furnished by assessee, impugned order was liable to be set aside. ... Read more..

Where assessee filed appeal before the Appellate Authority against order of detention of goods, which was pending, the High Court declined to interfere in the matter and directed the Appellate Authori ... Read more..

Where applicant/accused was in jail from long time in respect of offence under section 132(1)(d) of the CGST Act, 2017, in view of the fact that conclusion of trial would take time and keeping the app ... Read more..

Where rate of GST was enhanced from 12% to 18% with effect from 1-1-2022 on renovation/construction work being carried on by petitioner, however, the respondents continue to pay running bills at the r ... Read more..

Adjudicating Officer passed order of imposition of penalty for violation of section 4, but no opportunity of hearing was provided to the appellant, which was in violation of principle of natural justi ... Read more..

Complainant filed complaint against glass manufacturing company that it entered into agreements with some of its processor/distributors and imposed exclusive purchase and forced co-branding obligation ... Read more..

NCLAT permitted borrower to bring to notice of NCLT subsequent events/materials in form of order of DRT being stayed by DRAT, therefore, interlocutory application would be first considered before pass ... Read more..