![Minimal Opportunity of Hearing is Must for GST Assessment Order Creating Heavy civil liability: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Allahabad-High-Court-Minimal-Opportunity-GST-Assessment-Order-Taxscan.jpg "Minimal Opportunity of Hearing is Must for GST Assessment Order Creating Heavy civil liability: Allahabad HC [Read Order]")
Minimal Opportunity of Hearing is Must for GST Assessment Order Creating Heavy civil liability: Allahabad HC [Read Order]
The Allahabad High Court has observed that a minimal opportunity for hearing should be given before passing Goods and Services Tax ( GST ) assessment...
![Service Tax Refund Claims Not Maintainable Without Challenging Assessment Order or Classification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-Refund-Claims-Assessment-Orde-Taxscan.jpg "Service Tax Refund Claims Not Maintainable Without Challenging Assessment Order or Classification: CESTAT [Read Order]")
![Revision Proceedings u/s 263 Not Maintainable After Assessment Order Declared Non Est: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Assessment-Order-Revision-Proceedings-Taxscan.jpg "Revision Proceedings u/s 263 Not Maintainable After Assessment Order Declared Non Est: ITAT [Read Order]")
![Disallowance of Expense u/s 37(1) of Income Tax Act is Valid in absence to Contrary Evidence to Purchase of Paddy from Unregistered Farmers: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Kerala-High-Court-Disallowance-Disallowance-of-Expense-Paddy-Taxscan.jpg "Disallowance of Expense u/s 37(1) of Income Tax Act is Valid in absence to Contrary Evidence to Purchase of Paddy from Unregistered Farmers: Kerala HC [Read Order]")
![No Additions can be made in unabated Years without Incriminating Material u/s 153C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-Delhi-Section-153C-TAXSCAN.jpg "No Additions can be made in unabated Years without Incriminating Material u/s 153C: ITAT [Read Order]")
![Rs. 1.6 Crore Unexplained Credit Addition: ITAT Remands Case to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Income-Tax-Income-Tax-Appellate-Tribunal-Income-tax-unexplained-TAXSCAN.jpg "Rs. 1.6 Crore Unexplained Credit Addition: ITAT Remands Case to CIT(A) [Read Order]")
ITC claimed after Deadline Prescribed u/s 16(4): Madras HC Orders Reassessment of ITC Claims Considering s. 16(5) [Read Order]
The Madras High Court sets aside GST ITC disallowance under Section 16( 4 ) of the Goods and Service Tax Act, 2017 for belated filings, owing to S.16( 5 ) insertion. In this case, the writ...
![ITC claimed after Deadline Prescribed u/s 16(4): Madras HC Orders Reassessment of ITC Claims Considering s. 16(5) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITC-ITC-claimed-after-Deadline-Madras-HC-Reassessment-Madras-HC-Orders-Reassessment-Reassessment-of-ITC-Reassessment-of-ITC-Claims-Considerings-GST-Madras-High-Court-GST-ITC-disallowance-Taxscan.jpg "ITC claimed after Deadline Prescribed u/s 16(4): Madras HC Orders Reassessment of ITC Claims Considering s. 16(5) [Read Order]")
ITAT Remands Back Appeal to CIT(A) u/s 249(3), Citing Delay in Filing Appeal Not a Valid Ground for Dismissal [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the CIT(A) cannot dismiss an income tax appeal on limitation grounds after condoning the delay. Rambadal Dhunmum Yadav, the...
![ITAT Remands Back Appeal to CIT(A) u/s 249(3), Citing Delay in Filing Appeal Not a Valid Ground for Dismissal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-TAXSCAN-1.jpg "ITAT Remands Back Appeal to CIT(A) u/s 249(3), Citing Delay in Filing Appeal Not a Valid Ground for Dismissal [Read Order]")
ITAT deletes Rs. 19.6 Lakh Addition for AY 2018-19, applying Retrospective 10% Safe Harbour Limit based on Curative Amendment [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the ₹19.6 lakh addition made for AY 2018-19 under Section 56(2)(x)(b) of the Income Tax Act,1961 applying the retrospective 10%...
![ITAT deletes Rs. 19.6 Lakh Addition for AY 2018-19, applying Retrospective 10% Safe Harbour Limit based on Curative Amendment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-AY-2018-Retrospective-Safe-Harbour-Curative-Amendment-taxscan.jpg "ITAT deletes Rs. 19.6 Lakh Addition for AY 2018-19, applying Retrospective 10% Safe Harbour Limit based on Curative Amendment [Read Order]")
GST Dept Fails to Serve Assessment Order to New Registered Office Despite Being Informed: Madras HC Quashes Attachment Order Issued Later [Read Order]
In a recent ruling, the Madras High Court quashed an attachment order issued by the GST Department after observing that the department failed to serve the assessment order at the petitioner’s newly...
![GST Dept Fails to Serve Assessment Order to New Registered Office Despite Being Informed: Madras HC Quashes Attachment Order Issued Later [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-GST-Department-Madras-High-Court-Assessment-Order-GST-assessment-order-TAXSCAN.jpg "GST Dept Fails to Serve Assessment Order to New Registered Office Despite Being Informed: Madras HC Quashes Attachment Order Issued Later [Read Order]")
Income Tax Authorities Fail to Consider Submission on Lenders Identity and Creditworthiness: Karnataka HC Remands Matter for Fresh Consideration [Read Order]
In a recent ruling, the Karnataka High Court remanded the matter for fresh consideration due to income tax authorities' failure to consider the submission of the petitioner on lender identity and...
![Income Tax Authorities Fail to Consider Submission on Lenders Identity and Creditworthiness: Karnataka HC Remands Matter for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-Income-Tax-Authorities-Karnataka-High-Court-Tax-Authorities-TAXSCAN.jpg "Income Tax Authorities Fail to Consider Submission on Lenders Identity and Creditworthiness: Karnataka HC Remands Matter for Fresh Consideration [Read Order]")
Entry Made In Dispatch Register Does Not prove Service of Notice under Income Tax Act: Orissa HC [Read Order]
The Orissa High Court in a recent case, has made it clear that an entry in the dispatch register maintained by the Revenue is not primary evidence to prove the service of notice on an assessee under...
![Entry Made In Dispatch Register Does Not prove Service of Notice under Income Tax Act: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-Income-Tax-Act-Income-Tax-Notice-Income-Tax-Act-1961-TAXSCAN.jpg "Entry Made In Dispatch Register Does Not prove Service of Notice under Income Tax Act: Orissa HC [Read Order]")