Where notice issued under section 274 did not mention as to under which limb of section 271(1)(c), the penalty was leviable, such notice would not be sustainable and consequently, the impugned penalty ... Read more..

Where assessee was a charitable trust, carrying on charitable activities over the years, mere non-filing of Form 10B along with return, which was directory, could not be the reason to deny the benefit ... Read more..

Where assessee neither claimed deduction on account of GST payable nor debited the same to Profit and Loss Account, the provisions of section 43B would not get attracted. ... Read more..

Where no opportunity of hearing was granted to assessee and the order was without following the mandate of section 75(4) of CGST Act, which was in violation of principles of natural justice, the order ... Read more..

Since assessee had a remedy of filing objection and invite adjudication on merits, the extraordinary remedy of article 226 could not be invoked. ... Read more..

Where report of the concerned authority confirming the non-existence of the firms from whom the assessee received so-called scrap affirmatively validated that assessee fraudulently caused loss to the ... Read more..

In respect of applicability of criminal liability, presentation of cheque before drawee bank of purchaser was to be considered, but both the Courts wrongly considered date of presentation of cheque be ... Read more..

Shareholders filed petition against various oppressive acts such as non-circulation of annual accounts, improper maintenance of registers, etc., but the same could not be treated as acts of oppression ... Read more..

High Court rejected application under section 29A on the ground that the application could not be filed after expiry of tenure of Arbitral Tribunal, but the applications for extension of time could be ... Read more..