The Tribunal examined whether agricultural land qualified as a non-capital asset and upheld taxation after finding it within ...

HC held that Section 28 of Customs Act does not mandate communication of an extension order for adjudication. Delayed ...

HC found that ITC was allowed without addressing findings of paper transactions and returned payments. Matter was remanded ...

The High Court quashed a GST assessment holding that solar power contracts must be taxed at an effective 8.9% under ...

The Tribunal ruled that failure to deposit capital gains in CGAS does not bar Section 54 relief when the assessee invests in ...

The High Court held that marginal delay in filing a GST appeal was sufficiently explained by illness and financial hardship. The dismissal order was set aside and the appeal was restored for decision ...

High Court set aside GST recovery and appellate orders after finding that no effective opportunity of hearing was granted to the ...

The dispute involved non-implementation of an accepted adjudication order for release of personal jewellery. The Court held that Customs was bound to act on its own order and directed unconditional ...

Delhi High Court declined to interfere with an ex parte GST demand order but permitted a delayed statutory appeal. Ruling allows appeal to be heard on merits despite limitation, citing sufficient ...

The dispute concerned how aggregate average advances should be computed for bad debt provisions. The Court held that cumulative month-end outstanding advances, not incremental lending, must be ...

The issue was whether delay in approaching the Court was fatal despite exceptional facts. The Court ruled that restoration was warranted due to prolonged tribunal proceedings and late ...

The Delhi High Court held that a draft assessment order issued against a company that had ceased to exist due to amalgamation is invalid. Such proceedings suffer from a substantive jurisdictional ...