The issue was whether a final assessment could stand when objections were filed before the DRP but not considered by the AO.

The Court held that interest under reverse charge cannot be recovered without prior adjudication. Coercive recovery was set ...

The issue was a municipal demand raised without prior notice. The Court accepted the authority’s statement to treat it as a ...

The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The ...

The issue was whether a Section 148 notice for AY 2015-16 issued in August 2024 was time-barred. The Court held it exceeded ...

The court upheld dismissal of a GST appeal filed well beyond the permissible condonation period. It ruled that neither ...

The issue was rejection of a GST appeal filed beyond the initial limitation period. The Court held that delay within the ...

The issue was whether reassessment could proceed when financial statements were not called for despite the taxpayer’s willingness to furnish them. The court set aside the notice, holding that lack of ...

The Tribunal examined whether repayment of earlier loans could be taxed as unexplained money. It held that once loans were accepted as genuine and repayment sources were explained, no addition could ...

The Court held that reassessment based on a retrospective amendment to Section 80HHC is invalid. The key takeaway is that such amendments cannot reopen concluded ...

NCLAT held that once a resolution plan is approved and implemented, later challenges by creditors cannot be entertained. The key takeaway is the finality of an implemented resolution ...

The issue was denial of a discharge certificate despite timely payment under the Sabka Viswas Scheme. The Court ruled that authorities must issue the certificate once payment is admitted, even if the ...