Judgement

HC rules Section 52 A lapse not fatal where recovery and possession are proved.

HC Upholds NDPS Conviction Despite Procedural Lapse in Sampling

Press Release

The CBDT clarified that the ITCC was not mandatory for all travelers. It applied only in rare cases involving serious financial issues or pending tax dues exceeding Rs 10 lakh, correcting widespread misinformation.

Income Tax Clearance Certificate Not Mandatory for All Indian Travelers; CBDT Clears Confusion

Court follows its earlier ruling in assessee’s brother’s case; holds that concurrent factual findings cannot be disturbed in absence of perversity.

HC Dismisses Revenue Appeal, Says No Substantial Question of Law Where No Incriminating Material Found

Court refuses to examine the corrigendum under Section 161 of the CGST Act in writ jurisdiction; it holds disputed factual issues must be raised before the appellate authority.

High Court Declines Writ Against GST Demand; Directs Assessee to Avail Statutory Appeal Remedy

Recovery under Section 79 APGST Act is valid without fresh notice when tax liability is already determined; writ petition dismissed.

High Court Upholds GST Recovery from Bank Account Without Prior Notice Where Assessment Order Attained Finality

The ITAT Kolkata holds that a notice issued by a non-jurisdictional AO in violation of CBDT pecuniary limits renders the entire reassessment void.

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HC Upholds NDPS Conviction Despite Procedural Lapse in Sampling

Income Tax Clearance Certificate Not Mandatory for All Indian Travelers; CBDT Clears Confusion

HC Dismisses Revenue Appeal, Says No Substantial Question of Law Where No Incriminating Material Found

High Court Declines Writ Against GST Demand; Directs Assessee to Avail Statutory Appeal Remedy

High Court Upholds GST Recovery from Bank Account Without Prior Notice Where Assessment Order Attained Finality

ITAT Quashes Reassessment for Lack of Jurisdiction; Deletes Rs 2 Crore Addition u/s 68