The case involved a refund claim filed years after the taxpayer became aware of excess payment. The Tribunal held that delay under Section 11B barred the claim, leading to ...

The ruling requires authorities to hear and decide delay and stay petitions promptly while suspending recovery proceedings. It highlights procedural fairness in tax ...

The Court set aside the IGST demand on re-imported goods, holding that liability depends on whether input tax credit was availed. It directed the petitioner to furnish a certificate and allowed fresh ...

The Supreme Court stayed the High Court’s conviction order and life sentence, noting ongoing legal proceedings. The ruling ensures interim protection while the matter is examined ...

The case concerned an appeal against rejection of an insolvency petition involving alleged unpaid operational dues. The tribunal found that most invoices belonged to a separate proprietorship and not ...

The court allowed the CBI’s delayed appeal, emphasizing that serious criminal allegations should be examined on merits rather ...

The Tribunal held that loans received from NBFCs cannot be treated as unexplained where identity, creditworthiness, and genuineness are established. Absence of incriminating material led to deletion ...

ITAT Chennai set aside the appellate order and remanded issues on protective addition, Section 54F exemption, and TDS credit mismatch for fresh ...

The Court stayed reassessment proceedings after constitutional issues were raised. The key takeaway is interim protection when arguable legal questions ...

The issue involved additions based on mismatch between property registration and payment dates. The Tribunal held that delayed encashment of cheques does not indicate unexplained investment. It ...

The court set aside a GST demand order citing violation of natural justice as no hearing opportunity was given. However, relief was conditional on full deposit due to delay in approaching the ...

The Court refused to quash criminal proceedings, holding that disputed facts cannot be decided in Section 482 jurisdiction. It allowed the applicant to seek discharge before the trial ...