Gauhati High Court set aside the order as passed without affording due opportunity and against the principles of natural justice since the notice under CGST Act, 2017 was issued to incorrect address.

7. The order of learned CIT u/s 263 is wholly unjust, illegal, invalid and bad in law. The learned CIT ought to have dropped the revision proceedings erroneously initiated by him. It be so held now, ...

Conclusion: Where assessee had made supply of the cotton seed oil cake as cattle feed, assessee was entitled to exemption ...

Conclusion: Commissioner of GST and Central Excise ( CX ) was directed to recover interest from the salaries or retirement ...

State Tax Officer (Intelligence), the Madras High Court upheld the authority of a State Intelligence Officer to pass orders ...

Downstream Investment is an investment made by an Indian entity having FDI, into another Indian entity.

ITAT Mumbai held that hardship compensation is not a revenue receipt but constitute a capital receipt. Accordingly, AO directed to delete addition made towards the same.

Delhi High Court held that GST registration cannot be cancelled with retrospective effect. Accordingly, GST registration ...

Madras High Court held that notice for mismatch of the input tax between GSTR 3B with that of GSTR-2A is not received by the ...

ITAT Ahmedabad held that if an assessee has failed/omitted to make a claim at the time of filing of return of income the same can be claimed during the course of appellate proceedings. Accordingly, ...

Madras High Court held that issuance of multiple notices for same year lead to confusion because of which petitioner failed to furnish the reply. Accordingly, order set aside with direction to grant ...

Delhi High Court held that issuance of Show Cause Notice under Section 74 of the Central Goods and Services Tax Act, 2017 to ...