If address of consignor or consignee is correct, merely for wrong PIN code, the proceedings u/s 129 can not be initiated – High Court In a recent judgment, Hon’ble Allahabad High Court quashed order under section 129(3) of GST Act holding that when goods in question was accompanied …

Notice u/s 143(2) without specifying whether it is a limited scrutiny or a complete scrutiny or a compulsory manual scrutiny held void – ITAT In a recent judgment, ITAT Guwahati has held that income tax notice u/s 143(2) without specifying whether it is a limited scrutiny or a …

Once unaccounted income is admitted and issue attains finality, no addition can be made on a protective basis for the same income on other assessee. In a recent judgment, ITAT Visakhapatnam has held that once the searched person admitted the unaccounted cash receipts as its income, and the …

Condonation of delay in filing Form 10B/ITR. ill-health resulting in demise of executive trustee was a bonafide reason In a recent judgment, Hon’ble Karnataka High Court has held that ill-health and subsequent demise of the executive trustee of the assessee trust constituted bona fide reasons for condonation of …

Cancellation or Suspension of GST registration would be counterproductive and work against the interest of the revenue – HC In a recent judgment, Hon’ble Calcutta High Court observed that suspension/revocation of the GST registration would be counterproductive and work against the interest of the revenue as the assessee …

ITAT Allahabad follows it previous decision on validity of consolidated approval u/s 153D, says it’s later decision was in violation of binding precedents. In a recent judgment, ITAT Allahabad on the issue of validity of consolidated approval u/s 153D of the Income Tax Act has followed its earlier …