The Madhya Pradesh High Court dismissed the writ petition filed under Article 226 challenging the imposition of a 100% penalty under Section 129 of the M.P. Goods and Services Tax Act, 2017, arising ...

The court ruled that tax demands based on notices hidden in non-prominent portal tabs, without real opportunity to respond, are invalid. Authorities must ensure actual notice and a fair hearing before ...

Issue: Taxpayers faced limitation barriers when the GST Appellate Tribunal was not operational. Ruling: Limitation starts from the later of order communication or notified filing ...

The Court ruled that NBWs cannot be issued for non-compliance with ED summons unless statutory conditions under Section 73 CrPC are met. Key takeaway: Witnesses are protected from coercive arrest ...

The issue concerns compliance with the revised GSTAT appeal form requiring a statement of facts within strict character limits. The framework clarifies when an appeal is treated as filed and how ...

The Supreme Court issued notice on whether accumulated Compensation Cess ITC can be transitioned to GST after the Cess was abolished. The case examines if validly earned credit constitutes "property" ...

The Tribunal held that deciding an appeal on merits without granting an effective hearing breaches section 250(2) and natural justice. Repeated adjournments alone cannot justify ex-parte disposal, ...

Revenue argued no separate satisfaction was needed as the searched and other person had the same AO. ITAT rejected this, holding that since AOs were different on the date of satisfaction, the defect ...

The issue was whether reassessment could survive when sanction under section 151 was taken from the wrong authority. The Tribunal held that approval by the PCIT instead of the PCCIT/PDG is a fatal ...

The issue was whether reopening could be done when a jointly owned property exceeds ₹50 lakh in total value. The Tribunal held that only the assessee’s share counts; if it is below ₹50 lakh, reopening ...

The AO invoked Explanation 1(v) to section 153 to justify delay. The Tribunal clarified that an invalid 142A reference gives no such protection, rendering the order ...

The AO relied on human probability, abnormal price movement and third-party material. ITAT held that without direct evidence against the assessee, LTCG cannot be branded ...