![Belated Filing of Appeal due to Illness: Madras HC directs GST Appellate Authority to consider Appeal on Merits [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Madras-High-Court-Madras-HC-GST-Appellate-Authority-GST-Madras-High-Court-GST-Appeal-Belated-GST-Appeal-Filing-Taxscan.jpg "Belated Filing of Appeal due to Illness: Madras HC directs GST Appellate Authority to consider Appeal on Merits [Read Order]")
Belated Filing of Appeal due to Illness: Madras HC directs GST Appellate Authority to consider Appeal on Merits [Read Order]
The Madras High Court directed the Goods and Services Tax Appellate Authority to consider a GST appeal on merits, owing to the illness of the...
![Remedy of Appeal available u/s 107 of CGST Act for Assessment Order: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-Kerala-HC-Writ-Petition-CGST-Act-Kerala-HC-Dismissal-Writ-Petition-CGST-Act-Taxscan.jpg "Remedy of Appeal available u/s 107 of CGST Act for Assessment Order: Kerala HC dismisses Writ Petition [Read Order]")
![Writ Court does not exercise Parallel Jurisdiction with Appellate Authority: Kerala HC directs Income Tax Authority to consider Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-Kerala-HC-Income-Tax-Authority-Writ-Court-parallel-jurisdiction-appellate-authority-Taxscan.jpg "Writ Court does not exercise Parallel Jurisdiction with Appellate Authority: Kerala HC directs Income Tax Authority to consider Petition [Read Order]")
No Notice of Order on Refund Request of Unutilised IGST Credit on Export of Services: Bombay HC directs Fresh Adjudication for Violation of Natural Justice [Read Order]
A Division Bench of the Bombay High Court has directed fresh adjudication, remanding a matter of request of refund of unutilised Integrated Goods and Services Tax ( IGST ) on export of services,...
![No Notice of Order on Refund Request of Unutilised IGST Credit on Export of Services: Bombay HC directs Fresh Adjudication for Violation of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/IGST-Credit-Bombay-High-Court-Violation-of-Natural-Justice-TAXSCAN.jpg "No Notice of Order on Refund Request of Unutilised IGST Credit on Export of Services: Bombay HC directs Fresh Adjudication for Violation of Natural Justice [Read Order]")
Relief to American Express: ITAT Allows Relocation Expenses u/s 40(a)(i) of Income Tax Act [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) grants relief to American Express by allowing the deduction of relocation expenses under Section 40(a)(i) of the Income Tax Act, 1961. ...
Non-appearance before Appellate Authority is not Wanton Act: ITAT Allows TDS Liability u/S 201(1) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT) ruled that non-appearance before the appellate authority is not a wanton act and, consequently, allowed the Tax Deducted at Source ( TDS ) liability under...
![Non-appearance before Appellate Authority is not Wanton Act: ITAT Allows TDS Liability u/S 201(1) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-Mumbai-TDS-liability-TDS-Income-Tax-Wanton-Act-Wanton-act-in-tax-cases-Appellate-authority-and-TDS-TAXSCAN.jpg "Non-appearance before Appellate Authority is not Wanton Act: ITAT Allows TDS Liability u/S 201(1) of Income Tax Act [Read Order]")
Decision on basis of Material available on record: Calcutta HC upholds Order passed u/s 148A(d) of Income Tax Act [Read Order]
The Calcutta High Court upheld the order passed under Section 148A(d) of the Income Tax Act, 1961 as the decision made was on basis of the material available on record. The case of the appellant...
![Decision on basis of Material available on record: Calcutta HC upholds Order passed u/s 148A(d) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Material-Available-Record-Calcutta-HC-Income-Tax-Act-TAXSCAN.jpg "Decision on basis of Material available on record: Calcutta HC upholds Order passed u/s 148A(d) of Income Tax Act [Read Order]")
Penalty u/s 271E of Income Tax Act cannot be levied on Repayment of Loan in Absence of Cash Transaction: Madras HC [Read Order]
In a recent decision, the Madras High Court observed that the penalty under Section 271E of the Income Tax Act, 1961 cannot be levied on repayment of loan in the absence of cash transaction. The...
![Penalty u/s 271E of Income Tax Act cannot be levied on Repayment of Loan in Absence of Cash Transaction: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-high-court-madras-hc-Repayment-of-loan-and-cash-transaction-cash-transaction-Repayment-of-loan-taxscan-1.jpg "Penalty u/s 271E of Income Tax Act cannot be levied on Repayment of Loan in Absence of Cash Transaction: Madras HC [Read Order]")
