The Court held that GST registration cannot be cancelled merely for non-filing of returns if the taxpayer has fully paid the tax, interest, and late fees. Authorities must permit return filing and ...

ITAT held that a 147 reopening based on the incorrect assumption that no return was filed is invalid. Since the assessee proved the return was filed, the entire reassessment was ...

Tribunal quashed reopening under Section 147 where AO’s presumption of non-filing contradicted the documented return, citing Deepak Wadhwa ...

The High Court examined a claim that cash recovered during raids originated from a 2008 family settlement. The authorities challenged this, citing suspicion of illegal gratification and procedural ...

Québec’s Bill 99 tightens interest deductions, adds foreign‑asset reporting and raises the QST reference: here's what ...

Court held that authorities failed to consider petitioner’s earlier deposit of over ₹2.01 crore before imposing penalties. Matter was directed to GST Appellate Tribunal for fresh evaluation, with ...

The Court quashed the ex-parte GST order after finding that no reply or hearing was granted. The matter was remanded for reconsideration, with fresh adjudication subject to the Supreme Court’s ruling ...

The Tribunal emphasized that an error regarding VRS exemption made by a salaried, non-technical taxpayer cannot be classified as deliberate under-reporting. With no false claim or suppression, the ...

Delhi High Court rules that GST authorities acted mechanically and ignored submitted documents when cancelling registration. The registration is restored, and fresh adjudication is ...

The Court set aside the ex-parte GST order after finding the taxpayer had no proper chance to respond to the show cause ...

The Tribunal held that reassessment under Sections 147/143(3) is invalid without a Section 143(2) notice. It ruled that using the return filed under Section 148 triggers the mandatory ...

The Gujarat High Court on Thursday (November 27) upheld order of the appellate authority under the GST Act which had dismissed a partnership firm's appeal on the ground that it was filed beyond ...