Judgement

The ITAT Hyderabad has quashed the reassessment proceedings for AY 2015-16, holding that the notice issued under Section 148 was barred by limitation.

Reassessment Notice Issued Beyond Limitation Period is Invalid, Rules ITAT

The HC quashed GST assessment and appellate orders for failure to grant a personal hearing, directing fresh adjudication after the taxpayer deposits the full disputed tax amount.

GST Orders Quashed for Denial of Personal Hearing; HC Directs Fresh Adjudication After Full Tax Deposit

The High Court directs tax authorities to consider the petitioner's GST restoration application, subject to the filing of all pending returns and deposits of unpaid dues.

HC Allows Taxpayer to Seek GST Revocation Subject to Payment of Unpaid Dues and Filing of Pending Returns

The ITAT held that reassessment proceedings under Section 147 of the Income Tax Act, 1961 are not sustainable where the statutory period for issuing notice under Section 143(2) had not expired.

ITAT Holds Reassessment Proceeding Is Invalid if Time Limit for Scrutiny under Section 143(2) Had Not Expired

HC allowed a businessman to seek revocation of his cancelled GST registration, subject to filing pending returns and clearing tax, interest, and penalty dues.

HC Allows Businessman to Seek Revocation of Cancelled GST Registration

The ITAT held that a genuine TDS credit reflected in Form 26AS cannot be denied merely because the assessee failed to claim it in the original return and directed the AO to verify and allow the credit.

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Reassessment Notice Issued Beyond Limitation Period is Invalid, Rules ITAT

GST Orders Quashed for Denial of Personal Hearing; HC Directs Fresh Adjudication After Full Tax Deposit

HC Allows Taxpayer to Seek GST Revocation Subject to Payment of Unpaid Dues and Filing of Pending Returns

ITAT Holds Reassessment Proceeding Is Invalid if Time Limit for Scrutiny under Section 143(2) Had Not Expired

HC Allows Businessman to Seek Revocation of Cancelled GST Registration

ITAT Rules Genuine TDS Credit Cannot Be Denied Merely for Non-Claim in Original Return