Judgement

The ITAT held that an assessment order issued in the name of a company that had already merged and ceased to exist is void ab initio.

Assessment Order Passed in Name of Merged Entity Held Void Ab Initio: ITAT

The court holds the denial of ITC cannot be based solely on the GSTR-2A mismatch; it emphasises the need for a proper hearing and reconciliation.

HC Sets Aside GST Demand Order for Mechanical ITC Mismatch; Orders Fresh Adjudication

Following the principles of natural justice, the ITAT remanded the matter to CIT(A) for fresh consideration after giving the taxpayer a fair hearing.

ITAT Ahmedabad Remands Matter to CIT(A) After Notice Sent to Wrong Email

The ITAT rejects the 50% income estimation and holds Section 44AD applicable to business correspondent income.

Presumptive Taxation: ITAT Applies Section 44AD, Rejects Higher Rate

The ITAT condones the delay in filing Form 10B and restores the Sections 11 and 12 exemption claim, holding that technical delays should not override the principles of justice.

ITAT Holds Technical Delays Should Not Override Principles of Justice; Condones Form 10B Delay 

Articles

A Delhi-based company was found issuing fake invoices to claim Rs 63 crore in fraudulent GST input tax credit without providing actual services.

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Assessment Order Passed in Name of Merged Entity Held Void Ab Initio: ITAT

HC Sets Aside GST Demand Order for Mechanical ITC Mismatch; Orders Fresh Adjudication

ITAT Ahmedabad Remands Matter to CIT(A) After Notice Sent to Wrong Email

Presumptive Taxation: ITAT Applies Section 44AD, Rejects Higher Rate

ITAT Holds Technical Delays Should Not Override Principles of Justice; Condones Form 10B Delay

DGGI Busts Massive Fake Invoice Scam Involving Rs 351 Crore Transactions