Payment of Mandatory Pre- Deposit: SC directs to make Payment before Appellate Authority within 2 Weeks [Read Judgement]
The Supreme Court of India directed the petitioner, M/s Classic Decorators, to make payment before the Appellate Authority within two weeks in the...
![Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reopening-of-Assessments-Income-Tax-Act-Unjustified-if-No-Incriminating-Material-Linked-to-Undisclosed-Income-Discovered-in-Search-Patna-HC-TAXSCAN.jpg "Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]")
![GST Authorities fail to Consider Materials Establishing Input Supplies with regards to Refund of ITC Claimed: Delhi HC restores Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-Authorities-Consider-Materials-Establishing-Input-Supplies-regards-to-Refund-of-ITC-Claimed-Delhi-HC-restores-Appeal-TAXSCAN.jpg "GST Authorities fail to Consider Materials Establishing Input Supplies with regards to Refund of ITC Claimed: Delhi HC restores Appeal [Read Order]")
![Madras HC dismisses Writ Petition against GST Registration Cancellation as Govt Notifies Amnesty Scheme to Consider Revocation Application TNGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Madras-HC-dismisses-Writ-Petition-against-GST-Registration-Cancellation-Madras-HC-dismisses-Writ-Petition-Govt-Notifies-Amnesty-Scheme-Revocation-Application-TNGST-Act-Madras-High-Court-taxscan.jpg "Madras HC dismisses Writ Petition against GST Registration Cancellation as Govt Notifies Amnesty Scheme to Consider Revocation Application TNGST Act [Read Order]")
![Plea for Condonation of Delay under Limitation Act beyond the Statutory period prescribed u/s 107(4) of GST Act not Accepted: Tripura HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Plea-Condonation-Delay-Limitation-Act-Statutory-period-prescribed-GST-Act-Tripura-HC-TAXSCAN.jpg "Plea for Condonation of Delay under Limitation Act beyond the Statutory period prescribed u/s 107(4) of GST Act not Accepted: Tripura HC [Read Order]")
ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT) Jaipur bench directed the deposit cost of Rs.2,000/- in the Prime Minister Relief Fund for failure to cooperate before appellate authority in respect of...
![ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-directs-Deposit-ITAT-Deposit-PM-Relief-Fund-Appellate-Authority-Penalty-Proceedings-Taxscan.jpg "ITAT directs Deposit of Cost of Rs. 2,000 in PM Relief Fund for Failure to Cooperate Before Appellate Authority in Respect of Penalty Proceedings [Read Order]")
Restriction Imposed on AO in Accepting New Claim otherwise than Through Return or Revised Return of Income not Applicable to Higher Appellate Authorities: ITAT Allows Deduction u/s 54 of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed the deduction under Section 54 of the Income Tax Act holding that the restrictions on AO in accepting new claims otherwise than...
![Restriction Imposed on AO in Accepting New Claim otherwise than Through Return or Revised Return of Income not Applicable to Higher Appellate Authorities: ITAT Allows Deduction u/s 54 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Restriction-Imposed-on-AO-in-Accepting-New-Claim-otherwise-than-Through-Return-Revised-Return-of-Income-Higher-Appellate-Authorities-ITAT-Allows-Deduction-Income-Tax-Act-Income-Tax-taxscan.jpg "Restriction Imposed on AO in Accepting New Claim otherwise than Through Return or Revised Return of Income not Applicable to Higher Appellate Authorities: ITAT Allows Deduction u/s 54 of Income Tax Act [Read Order]")
Reuse of E-way Bills and Tax Invoices shows Intention to Evade Tax Payment: Punjab and Haryana HC [Read Order]
In a recent judgment pronounced by the Punjab and Haryana High Court, Justices G.S. Sandhawalia and Harpreet Kaur Jeewan noted that the act of utilising E-way bills and tax invoices again suggests a...
![Reuse of E-way Bills and Tax Invoices shows Intention to Evade Tax Payment: Punjab and Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reuse-of-E-way-Bills-Invoices-Evade-Tax-Payment-Punjab-and-Haryana-High-Court-taxscan.jpg "Reuse of E-way Bills and Tax Invoices shows Intention to Evade Tax Payment: Punjab and Haryana HC [Read Order]")
No scope for Reassessment on issue which is Subject Matter of Appeal before Appellate Authority: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that as per provisions of 3rd proviso to Section 147 of the Income Tax Act, 1961, the Assessing Officer (AO) may assessee or...
![No scope for Reassessment on issue which is Subject Matter of Appeal before Appellate Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reassessment-Subject-Matter-of-Appeal-Appeal-Appellate-Authority-ITAT-Income-Tax-taxscan.jpg "No scope for Reassessment on issue which is Subject Matter of Appeal before Appellate Authority: ITAT [Read Order]")
Non-Constitution of GSTAT: Orissa HC orders to Deposit Entire Tax Demand as Interim Measure [Read Order]
In a recent decision the Orissa High Court ordered to deposit entire tax demand as interim measure after considering the fact of the non-constitution of Goods and Service Tax Appellate Tribunal...
![Non-Constitution of GSTAT: Orissa HC orders to Deposit Entire Tax Demand as Interim Measure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Non-Constitution-of-GSTAT-GSTAT-Orissa-High-Court-GST-Orissa-High-Court-orders-to-Deposit-Entire-Tax-Demand-as-Interim-Measure-Tax-Demand-Interim-Measure-Taxscan.jpg "Non-Constitution of GSTAT: Orissa HC orders to Deposit Entire Tax Demand as Interim Measure [Read Order]")
![Orissa HC Stays Demand of GST Due to Non Constitution of Second Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Orissa-HC-Demand-of-GST-Non-Constitution-of-Second-Appellate-Authority-TAXSCAN.jpg "Orissa HC Stays Demand of GST Due to Non Constitution of Second Appellate Authority [Read Order]")
Condition to Pay Cost to WBGST Authority for Delay of 148 days in Filing Appeal: Calcutta HC Allows Writ [Read Order]
The Calcutta High Court allowed the writ petition in the matter of condition to pay cost to West Bengal Goods and Service Tax Act (WBGST) Authority for delay of 148 days in filing appeal. By the...
![Condition to Pay Cost to WBGST Authority for Delay of 148 days in Filing Appeal: Calcutta HC Allows Writ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Condition-Pay-Cost-WBGST-Authority-Delay-Filing-Appeal-Calcutta-HC-Writ-TAXSCAN.jpg "Condition to Pay Cost to WBGST Authority for Delay of 148 days in Filing Appeal: Calcutta HC Allows Writ [Read Order]")