CGST Act applies only when prior penalty was imposed for the same act or omission, not merely as a co-noticee.

GSTAT sets aside Rs. 1,07,730 penalty, ruling that an address mismatch alone cannot prove GST violations or intent to evade ...

Mumbai Bench, held that the deduction under Section 36(1)(viia) of the Income-tax Act, 1961 could not be restricted only to ...

The National Company Law Appellate Tribunal (NCLAT) has admitted the appeal preferred by Hinduja National Power Corporation ...

NCLAT upholds the liquidator’s power to evict occupants from corporate debtor assets, ruling that the IBC prevails over the ...

NCLAT rejects 1% treatment of ₹13.38 Cr ESI dues, holding that ESI claims cannot be classified as ordinary operational debt ...

Madras HC dismisses writ seeking ₹20 crore compensation from Indian Overseas Bank for 22-year delay in handing over auctioned ...

Bombay HC Holds SVLDRS Declaration Cannot Be Rejected Merely Because Tax Quantification Notice Was Addressed to Assessee’s ...

The Chennai ITAT deleted the ₹85.30 lakh addition under Section 68 after the taxpayer furnished primary evidence proving ...

CESTAT Chennai holds that classification must be based on the nature and condition of goods as established by evidence.

ITAT Ahmedabad upholds PCIT’s direction for fresh assessment after AO failed to verify red-flagged purchases and a GST ...

Karnataka HC quashes fresh GST proceedings, ruling that the GST officer must first conclude restored proceedings and consider ...