Where although Form No. 67 was not filed by assessee within the due date of filing return under section 139(1), but the same was filed before processing of return by CPC, the assessee would be entitle ... Read more..

Where assessee despite being intimated about fixation of hearing of appeal before Tribunal neither put up an appearance nor filed any application seeking adjournment and also the appeal filed by asses ... Read more..

Section 115JB would be inapplicable to an electricity generation company, prior to its amendment by virtue of Finance Act, 2012. ... Read more..

Where the matter was squarely covered by two circulars, whereby the exporter will be eligible for refund of Compensation Cess paid on goods exported by him and a registered person making a zero rated ... Read more..

Where order of cancellation of registration was passed without giving any reason by the authorities, thereby violating the principles of natural justice, the order was liable to be set aside. ... Read more..

Section 75(4) of the CGST Act mandates the granting of an opportunity of hearing where an adverse decision is contemplated against a person. ... Read more..

Petitioner was neither signatory nor proprietor of firm, he was not in-charge of and was responsible to firm for conduct of the business of the firm, therefore, he was not responsible for offence unde ... Read more..

Appellant filed an appeal against order along with an application to condone delay of 68 days in filing the appeal, but the appellant had failed to prove that he was prevented from filing the appeal w ... Read more..

Complainant filed complaint against Infertility Care Hospital that it was spreading misinformation about cost of infertility treatments, but such allegation did not fall within ambit of Competition Ac ... Read more..