Judgement

ITAT rules that an assessee cannot be denied TDS credit due to the deductor’s failure to deposit tax, and directs grant of credit with deletion interest.

Assessee Cannot Be Denied TDS Credit for Deductor’s Default: ITAT Pune

ITAT held that a protective addition cannot survive when the related substantive assessment has already been quashed, and dismissed the tax department’s appeal.

Protective Addition Under Section 153A Invalid Without Surviving Substantive Assessment: Rules ITAT

The court highlighted that the opportunity for cross-examination depends on the facts and situation of the case and the present case involved fraudulent availment of drawbacks using fake firms.

Cross-Examination is Not an Absolute Right and is Subject to Circumstances of Each Case: High Court

The High Court held that transitioned CENVAT credit can be used for making CESTAT pre-deposit under GST, rejected CBIC circular objections, and restored the appeal.

High Court Allows Use of Transitioned CENVAT Credit for CESTAT Pre-Deposit Under GST, Restores Appeal

The Court observed that the reply of the petitioner was not considered, and the petitioner company did not get any proper chance to be heard, violating the principles of natural justice.

High Court Remands GST Case for Fresh Consideration Due to Non-Consideration of Petitioner's Reply

High Court permits adjudication on merits despite substantial delay, noting issues were never examined by tax authorities

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Assessee Cannot Be Denied TDS Credit for Deductor’s Default: ITAT Pune

Protective Addition Under Section 153A Invalid Without Surviving Substantive Assessment: Rules ITAT

Cross-Examination is Not an Absolute Right and is Subject to Circumstances of Each Case: High Court

High Court Allows Use of Transitioned CENVAT Credit for CESTAT Pre-Deposit Under GST, Restores Appeal

High Court Remands GST Case for Fresh Consideration Due to Non-Consideration of Petitioner's Reply

Delhi High Court Restores Time-Barred GST Appeal on Payment of Costs