Mere delay in filing of Form No. 67 cannot take away the vested right of assessee to claim credit of taxes paid in overseas jurisdiction in terms of DTTAA with relevant country. ... Read more..

Where other than data relating to assessee found during the search on third party and admission of the third party before Settlement Commission, of having received on-money, there was no other evidenc ... Read more..

Where assessee had not maintained books of account, the provision of section 271B would not get attracted and the assessee would be liable to the recourse under section 271A. ... Read more..

Where assessee filed writ petition seeking declaration of Notification No. 56/2023, dt. 28-12-2023 issued under section 168A of the CGST Act, 2017 to be ultra vires on the ground that the correspondin ... Read more..

Where two show cause notices were issued to assessee for the same period by different authorities, but the subject matter of both show cause notices were totally different and independent to each othe ... Read more..

Where department passed ex parte assessment order after demise of original proprietor of the firm and after cancellation of firm’s GST registration, the said order was liable to be set aside. ... Read more..

Merely stating that cheque was handed over way back in year 2009 or that petitioner signed as a witness to agreement was not sufficient to attract liability under section 141, as the petitioner was no ... Read more..

Complaint was to be filed on or before 10-8-2019, but due to non-functioning of court, the same was filed on 13-8-2019 after reopening of the court, therefore, it could not be said that there was dela ... Read more..

Petitioner filed petition for quashing of proceedings as she had never dealt with affairs of company, but the petitioner was one of three directors of the company, therefore, it could not be said that ... Read more..