Judgement

Punjab & Haryana High Court bars excess blocking of Electronic Credit Ledger under Rule 86A

Negative Blocking of GST Credit Beyond Available Balance Is Illegal

High Court rules that GST authorities cannot recover refund under Section 73 once the refund order has been upheld by the appellate authority under Section 107

GST Authorities Cannot Reopen Refund Through Section 73 After Appellate Confirmation

Satisfaction Under Section 153C Must Be Recorded Immediately After Searched Person’s Assessment; Delayed Notice Held Void

ITAT Hyderabad Quashes Section 153C Assessment Issued After 22-Month Delay

Reasonable Cash-in-Hand Accepted, and Higher 115BBE Rate Restricted to Post-1 April 2017 Transactions

ITAT Grants Partial Relief on Cash Deposit Addition; 60% Tax Under Section 115BBE Ruled Inapplicable

Notices Under Sections 148 & 148A Issued by JAO Held Void; Faceless Scheme Mandatory After CBDT Notification

ITAT Hyderabad Quashes Reassessments Issued by Jurisdictional AO Post CBDT Notification 

ITAT held that the failure of the AO to examine the Section 94B interest disallowance and EBITDA computation justified revision of the assessment under Section 263.

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Negative Blocking of GST Credit Beyond Available Balance Is Illegal

GST Authorities Cannot Reopen Refund Through Section 73 After Appellate Confirmation

ITAT Hyderabad Quashes Section 153C Assessment Issued After 22-Month Delay

ITAT Grants Partial Relief on Cash Deposit Addition; 60% Tax Under Section 115BBE Ruled Inapplicable

ITAT Hyderabad Quashes Reassessments Issued by Jurisdictional AO Post CBDT Notification

ITAT Upholds PCIT’s Revision Under Section 263: Lack of AO Inquiry on Section 94B Interest Disallowance