![Income Tax Assessment Made Under Old ‘Firm’ PAN instead of New ‘Company’ PAN: ITAT directs CIT(A) to verify Transactions in Books of Accounts [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088957-income-tax-old-firm-pan-itat-taxscan.webp "Income Tax Assessment Made Under Old ‘Firm’ PAN instead of New ‘Company’ PAN: ITAT directs CIT(A) to verify Transactions in Books of Accounts [Read Order]")
Income Tax Assessment Made Under Old ‘Firm’ PAN instead of New ‘Company’ PAN: ITAT directs CIT(A) to verify Transactions in Books of Accounts [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad recently held that income tax assessments wrongly made under an old ‘Firm’ Permanent Account...
![Delhi HC Directs to Transfer Winding-Up Petitions to NCLT [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088971-delhi-hc-nclt-taxscan.webp "Delhi HC Directs to Transfer Winding-Up Petitions to NCLT [Read Order]")
![JAO has power to initiate reassessment proceedings, as Faceless Reassessment Scheme Supports concurrent jurisdiction: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088961-jao-jurisdiction-initiate-proceedings-cbdt-cbdt-notification-taxscan.webp "JAO has power to initiate reassessment proceedings, as Faceless Reassessment Scheme Supports concurrent jurisdiction: Delhi HC [Read Order]")
![Bombay HC remands Order of ITAT to Decide on Nature of Service of AMC Charges on Medical Equipment X-ray machines and its TDS deduction [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088959-x-ray-machine.webp "Bombay HC remands Order of ITAT to Decide on Nature of Service of AMC Charges on Medical Equipment X-ray machines and its TDS deduction [Read Order]")
![GST pre-deposit made through Electronic Credit Ledger is a Valid Deposit: Allahabad HC Directs Appellate Authority to Accept [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2088955-gst-predeposit-taxscan.webp "GST pre-deposit made through Electronic Credit Ledger is a Valid Deposit: Allahabad HC Directs Appellate Authority to Accept [Read Order]")
Challenge to Parallel GST Proceedings: Allahabad HC Directs State GST to address Jurisdiction Issue Before Continuing S. 74 Proceedings [Read Order]
With regards to the challenge to the parallel proceedings under GST (Goods and Services Tax), the Allahabad High Court has directed state GST authorities to address the jurisdiction before any...
![Challenge to Parallel GST Proceedings: Allahabad HC Directs State GST to address Jurisdiction Issue Before Continuing S. 74 Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088940-gst-madras-high-court-madras-hc-gstr-3b-returns-madras-hc-orders-taxscan-2.webp "Challenge to Parallel GST Proceedings: Allahabad HC Directs State GST to address Jurisdiction Issue Before Continuing S. 74 Proceedings [Read Order]")
Excess GST Paid at 18% Instead of 12%: Allahabad HC allows Fresh Representation for Refund Claim [Read Order]
The Allahabad High court has directed the assessee to file a fresh representation regarding the GST ( Goods and Services ) refund of the excess GST paid before the concerned authorities without...
![Excess GST Paid at 18% Instead of 12%: Allahabad HC allows Fresh Representation for Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088933-refund-claim-taxscan.webp "Excess GST Paid at 18% Instead of 12%: Allahabad HC allows Fresh Representation for Refund Claim [Read Order]")
Goods Sent for Job Work must Accompanied with Delivery Challan and E-way Bill: Allahabad HC [Read Order]
In an important ruling, the Allahabad High Court has ruled that goods sent for job work must mandatorily be accompanied by a delivery challan and e-way bill under Goods and Services Tax ( GST ). ...
![Goods Sent for Job Work must Accompanied with Delivery Challan and E-way Bill: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088920-eway-bill-taxscan.webp "Goods Sent for Job Work must Accompanied with Delivery Challan and E-way Bill: Allahabad HC [Read Order]")
No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]
The Allahabad High Court has dismissed writ petitions filed upholding orders passed against the assessee under the GST Act observing that in the absence of any material evidence to prove wrongful...
![No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088912-composition-scheme-taxscan.webp "No Evidence of Wrongful Opt-Out from Composition Scheme: Allahabad HC rules GST Proceedings Not Illegal when SCN went Unanswered [Read Order]")
GST Personal Hearing should Not be fixed before Expiry of SCN Reply Period: Allahabad HC Quashes Notice [Read Order]
The Allahabad High Court quashed a show cause notice (SCN) and subsequent cancellation of GST registration after finding that the personal hearing was fixed prematurely, before the expiry of the...
![GST Personal Hearing should Not be fixed before Expiry of SCN Reply Period: Allahabad HC Quashes Notice [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088910-show-cause-notice-taxscan-1.webp "GST Personal Hearing should Not be fixed before Expiry of SCN Reply Period: Allahabad HC Quashes Notice [Read Order]")
No Simultaneous GST Audit by State & Central Tax Agencies: Madras HC Interim Stays Notice to ArcelorMittal Nippon Steel [Read Order]
The Madras High Court recently granted an interim stay of a Form GST ADT-01 notice issued to ArcelorMittal Nippon Steel India Pvt. Ltd. (ArcelorMittal), affirming that the central and state Goods...
![No Simultaneous GST Audit by State & Central Tax Agencies: Madras HC Interim Stays Notice to ArcelorMittal Nippon Steel [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088904-arcelormittal-nippon-steel-taxscan.webp "No Simultaneous GST Audit by State & Central Tax Agencies: Madras HC Interim Stays Notice to ArcelorMittal Nippon Steel [Read Order]")
GST ITC Fraud with Forged E-way Bills, Lorry Receipts & Delivery Challans: Telangana HC Grants Pre-Arrest Bail as Proprietor Paid Penalty [Read Order]
The Telangana High Court recently granted anticipatory bail to three petitioners accused in a case involving fraudulent availment of Goods and Services Tax (GST) Input Tax Credit (ITC) by forging...
![GST ITC Fraud with Forged E-way Bills, Lorry Receipts & Delivery Challans: Telangana HC Grants Pre-Arrest Bail as Proprietor Paid Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2088898-gst-itc-fraud-taxscan.webp "GST ITC Fraud with Forged E-way Bills, Lorry Receipts & Delivery Challans: Telangana HC Grants Pre-Arrest Bail as Proprietor Paid Penalty [Read Order]")