Whether mere issuance of GST Summons constitutes a valid defence against parallel proceedings?

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It is definitely a matter of utmost significance to note that the Delhi High Court in a most learned, laudable, landmark, ...

The recent case law developments provide significant insights into GST appeal timelines, refund claims, and procedural ...

Chandigarh recently ruled on an appeal filed by Manav Nirman Sansthan against the order dated 12.09.2023 by the Commissioner of Income Tax (Exemption), Chandigarh (CIT(E)). The CIT(E) had rejected the ...

State Tax Officer, the Orissa High Court addressed the challenge against the cancellation of GST registration under the Odisha Goods and Services Tax Act, 2017. The petitioner contested the show cause ...

Under Section 250 (2) of the Income Tax Act, 1961, an appellant has the right to be heard, and denying this violates principles of natural justice. ITAT Mumbai set aside the CIT (A)’s order and ...

However, sweeping changes have been proposed in the Union Budget 2025 relating to simplification and rationalisation of TDS/TCS provisions. These changes mainly relate to rationalisation of threshold ...

2. The only issue raised by the assessee in the various grounds of appeal is against the invalid exercise of jurisdiction u/s 263 of the Income-tax Act, 1961 (the Act) by the ld. PCIT, thereby ...

The petitioner was served with the assessment order, in Form GST DRC-07, vide Ref. No.ZD370624035554A, dated 26.06.2024, passed by the 1 st respondent, under the Goods and Service Tax Act, 2017 [for ...

In conclusion, the ITAT dismissed the appeal in light of the ongoing settlement under the Vivad Se Vishwas Scheme 2024, while leaving room for its revival if the settlement was not successful. The ...

Based on these precedents and considerations, this Court concludes that the withholding of sensitive information in the present case is justified and does not breach the principles of natural justice ...