Judgement

The Allahabad High Court quashed GST orders after finding that authorities wrongly invoked Section 130 instead of Sections 73/74 for excess stock proceedings.

Excess Stock Case: Allahabad High Court Quashes GST Orders Issued Under Wrong Provision

The Tribunal held that commissioner cannot invoke section 263 just because he holds a different opinion or believes that further enquiries should be made.

Section 263 Jurisdiction Based on Assumptions and Suspicion is Impermissible: ITAT

The Allahabad High Court ruled that a wrong PIN code on the invoice is only a minor error, not tax evasion, and therefore quashed the GST penalty and seizure.

Allahabad High Court Quashes GST Penalty for Minor PIN Code Error, No Intention of Tax Evasion

Tribunal finds AO wrongly compared incomparable values and notes CPC already validated the returns; directs reassessment.

ITAT Sends Back Section 54F Claim for Fresh Examination; Stamp Duty Value Addition Also Reopened

ITAT ruled the reassessment invalid after finding the reopening notice time-barred, nullifying the entire Rs. 440 crore addition.

ITAT Ahmedabad Quashes Rs. 440 Crore Bogus Purchase Addition as Reopening Found Time-Barred

Tribunal accepts genuine difficulties of rural assessee unfamiliar with e-communication and directs full de novo assessment on cash deposits and agricultural income claims

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

Excess Stock Case: Allahabad High Court Quashes GST Orders Issued Under Wrong Provision

Section 263 Jurisdiction Based on Assumptions and Suspicion is Impermissible: ITAT

Allahabad High Court Quashes GST Penalty for Minor PIN Code Error, No Intention of Tax Evasion

ITAT Sends Back Section 54F Claim for Fresh Examination; Stamp Duty Value Addition Also Reopened

ITAT Ahmedabad Quashes Rs. 440 Crore Bogus Purchase Addition as Reopening Found Time-Barred

ITAT Revives Farmer’s Appeal Dismissed for Non-Compliance; 438-Day Delay Condoned