Delhi ITAT held that a bank’s valuation report obtained post-search is not incriminating material, restricting unexplained investment addition to a reasonable ...

The High Court set aside a GST demand passed after the assessee failed to attend a hearing and remitted the matter for fresh adjudication, subject to a 10% pre-deposit. The ruling balances procedural ...

ITAT Bangalore ruled that interest earned on deposits from cooperative banks by credit societies is attributable to their business of lending and qualifies for deduction under Section ...

Kerala High Court held that only tax component shown in demand notice is required to be paid to file an appeal under Municipal Act. Penal interest and other charges cannot be insisted upon at appeal ...

The ITAT condoned a two-day delay caused by OTP and system issues, noting the Revenue’s failure to rebut the explanation. The ruling affirms a pragmatic approach to minor procedural ...

ITAT Bangalore ruled that interest earned by cooperative societies from cooperative bank deposits is attributable to their business of providing credit and qualifies for deduction under Section ...

High Court held that dismissal of a GST appeal solely because mandatory pre-deposit was made through ITC was erroneous. Appellate authority was directed to hear appeal on merits after treating ITC ...

CESTAT Mumbai set aside orders denying CENVAT Credit on rent-a-cab and insurance services, directing the original authority to provide detailed reasons and grant personal ...

The court held that provisional attachment of bank accounts under GST cannot continue beyond one year, setting aside attachments that exceeded the statutory time limit under Section 83(2) of the CGST ...