![Rectification proceedings cannot be invoked by AO in case of Debatable Issues: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Rectification-proceedings-AO-Debatable-Issues-ITAT-taxscan.jpg "Rectification proceedings cannot be invoked by AO in case of Debatable Issues: ITAT [Read Order]")
Rectification proceedings cannot be invoked by AO in case of Debatable Issues: ITAT [Read Order]
Rectification proceedings cannot be invoked by Assessing Officer (AO) in case of Debatable Issue, so was held by the Income Tax Appellate Tribunal...
![Deeper Tariff Concessions under Customs Notification available Unconditionally to all Goods under Tariff Heading 851190 imported from ASEAN Countries: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Tariff-Concessions-Customs-Notification-Goods-Tariff-Heading-ASEAN-Countries-CESTAT-taxscan.jpg "Deeper Tariff Concessions under Customs Notification available Unconditionally to all Goods under Tariff Heading 851190 imported from ASEAN Countries: CESTAT [Read Order]")
![Penalty u/s 271 can’t be invoked in absence of relevant record on inaccurate particulars: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-relevant-record-inaccurate-particulars-ITAT-Taxscan.jpg "Penalty u/s 271 can’t be invoked in absence of relevant record on inaccurate particulars: ITAT [Read Order]")
![Original Assessment was neither Erroneous nor Prejudicial to the Revenue: ITAT quashes Revisional Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Original-Assessment-Erroneous-Prejudicial-Revenue-ITAT-Revisional-Proceedings-Taxscan.jpg "Original Assessment was neither Erroneous nor Prejudicial to the Revenue: ITAT quashes Revisional Proceedings [Read Order]")
![Issue of Vague GST Notice despite Court Order: Gujarat HC warns Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Issue-of-Vague-GST-Notice-Court-Order-Gujarat-HC-Officer-Taxscan.jpeg "Issue of Vague GST Notice despite Court Order: Gujarat HC warns Officer [Read Order]")
Sale and Manufacture are Inter-Connected: Manufacturer eligible to avail Cenvat Credit on Sales Commission, rules CESTAT [Read Order]
The CESTAT, Kolkata bench has held that since the sale and manufacture are inter-connected, the cenvat credit is available on the amount of sales commission. The Appellant is engaged in the...
![Sale and Manufacture are Inter-Connected: Manufacturer eligible to avail Cenvat Credit on Sales Commission, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sale-and-Manufacture-Inter-Connected-Manufacturer-eligible-avail-Cenvat-Credit-on-Sales-Commission-CESTAT-Taxscan.jpeg "Sale and Manufacture are Inter-Connected: Manufacturer eligible to avail Cenvat Credit on Sales Commission, rules CESTAT [Read Order]")
Calcutta HC suspends Order for Cancellation of GST Registration as Allegations in SCN are Vague [Read Order]
The Calcutta High Court recently suspended the part of order passed by the GST department for the cancellation of GST registration as the Court found the allegations in the show-cause notice were...
![Calcutta HC suspends Order for Cancellation of GST Registration as Allegations in SCN are Vague [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Calcutta-HC-Cancellation-GST-Registration-SCN-taxscan.jpg "Calcutta HC suspends Order for Cancellation of GST Registration as Allegations in SCN are Vague [Read Order]")
Orissa HC dismisses Writ Petition challenging SCN since Objection was not filed, Directs Petitioner to seek Alternative Remedy [Read Order]
While dismissing a petition challenging a show-cause notice issued under section 74 of the CGST/OGST Acts, a two-judge bench of the Orissa High Court directed the petitioner to approach the proper...
![Orissa HC dismisses Writ Petition challenging SCN since Objection was not filed, Directs Petitioner to seek Alternative Remedy [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Orissa-HC-Writ-Petition-SCN-Directs-Petitioner-taxscan.jpg "Orissa HC dismisses Writ Petition challenging SCN since Objection was not filed, Directs Petitioner to seek Alternative Remedy [Read Order]")
Circular excluding Pre-Show-Cause Notice is Directory and Discretionary, Natural Justice Principles shall be followed: Calcutta HC [Read Order]
The Calcutta High Court has recently ruled that the circular issued by the Central Board of Indirect taxes and Customs (CBIC) excluding the requirement of pre-show cause notice is directory and...
![Circular excluding Pre-Show-Cause Notice is Directory and Discretionary, Natural Justice Principles shall be followed: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Circular-Pre-Show-Cause-Notice-Directory-Discretionary-Natural-Justice-Principles-Calcutta-HighCourt-Taxscan.jpg "Circular excluding Pre-Show-Cause Notice is Directory and Discretionary, Natural Justice Principles shall be followed: Calcutta HC [Read Order]")
Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax department cannot justify the procedural violation of omission to issue a show-cause notice...
![Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Refund-cestat.jpg "Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]")
Customs Duty paid in Good faith shall be Refunded to victims of Fraud: Madras HC allows Partial Refund [Read Order]
The Madras High Court directed the Customs Department to refund the difference amount between the value of the goods imported and the customs duty under the relevant provisions of the law. The...
![Customs Duty paid in Good faith shall be Refunded to victims of Fraud: Madras HC allows Partial Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Customs-Duty-Good-faith-Refunded-Fraud-Madras-High-Court-Partial-Refund-Taxscan-1.jpg "Customs Duty paid in Good faith shall be Refunded to victims of Fraud: Madras HC allows Partial Refund [Read Order]")
![ITAT deletes Section 271D Penalty as Assessee Bonafidely explains Reasonable Cause [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-Section-271D-Penalty-Assessee-Bonafidely-Reasonable-Cause-Taxscan.jpg "ITAT deletes Section 271D Penalty as Assessee Bonafidely explains Reasonable Cause [Read Order]")