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 notice issued by JAO under section 148 and proceedings initiated thereafter without conducting faceless assessment as envisaged under section 144B, were found to be contrary to provisions of the ... Read more..

Where CIT(A) did not adjudicate assessees appeal on merits and relied solely on AOs order, it could be said that the assessee was deprived of a fair chance to present his case and accordingly, order o ... 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..

Where excess stock was found during search/inspection at assessee’s business premises, the authority ought to have initiate proceedings under section 73/74 of the CGST Act, instead of section 130. ... Read more..

Where assessee, in a commercial suit, wanted to examine an official from the concerned GST office to prove that no input tax credit was received by him, the Trial Court should have given one opportuni ... 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..

Audit firm and its partners failed to meet relevant requirements of Standards on Auditing and Standards on Quality Control and serious lapses regarding diversion of funds and related party transaction ... Read more..

NCLT granted injunction in favour of shareholders against petitioners without assigning any reason, which was in violation of principles of natural justice, therefore, availability of remedy of appeal ... Read more..