Where assessee challenged re-opening of assessment alleging change of opinion on the ground that the issue was already examined during regular assessment proceedings but the assessee failed to provide ... Read more..

Where assessee sought condonation of delay in filing miscellaneous application seeking rectification of order of Tribunal on the ground that pursuant to order of Supreme Court dt. 10-1-2022, the perio ... Read more..

Where CBDT vide Instruction dt. 27-2-2019 directed that all the returns of income and reports of audit, which are filed till 02-8-2019 are deemed to have been filed by 31-10-2018 in case of tax payers ... Read more..

No merit was found in the challenge of the assessee to the validity of sub-rule (4) of rule 36 of CGST Rules, as the challenge was only with the intention to bypass statutory remedy of appeal, which t ... Read more..

Where assessee carried out sale of old gold without having any valid GST registration and that majority of the gold were procured from another entity and supplied to another jewellery without the supp ... Read more..

Where mandatory deposit of 10% was made good by the assessee, the order passed by the Appellate Authority in Defective Appeal could not be sustained in the eyes of law and the same was liable to be qu ... Read more..

For condonation of delay, the application having sufficient ground is liable to be admitted. ... Read more..

The order passed by the Adjudicating Authority in complying with the statutory provisions is not liable to be interfered with. ... Read more..

Single Judge merely passed a direction to Registrar to release already deposited amount along with interest, the Single Judge had neither held that the Registrar guilty of contempt proceedings nor did ... Read more..