The Tribunal held that the penalty was invalid because the notice failed to specify whether the charge was concealment or furnishing inaccurate particulars. The ruling confirms that ambiguity in ...

Court ruled that protections under the RBI Circular apply only to third-party breaches and cannot be invoked to recast personal transactions as fraud. Since bank records showed the petitioners’ own ...

The Tribunal held that a reassessment notice issued beyond three years was invalid because approval was taken from the PCIT instead of the PCCIT. The ruling reiterates that the 2023 amendment to ...

Ruling holds that coated foils and separators are classifiable as accumulator parts since they are engineered solely for ...

ITAT held that reopening of assessment under Section 148 is invalid if no fresh material emerges. Key takeaway: AO cannot ...

Delhi High Court ruled that a pre-deposit made under the Central Excise head satisfies the statutory requirement when the Service Tax portal is non-functional, allowing the appeal to proceed on ...

The Supreme Court canceled anticipatory bail granted to accused who concealed the setting aside of an ex parte injunction while attempting to dispossess lawful property. The ruling emphasizes careful ...

The Tribunal ruled that issuing a Section 143(2) notice before communicating reasons for reopening deprives the assessee of ...

The High Court rejected the writ petition challenging GST demand for alleged fraudulent ITC, citing the complexity of factual issues. Petitioners are allowed to appeal under Section 107 of the CGST ...

The Court upheld the refusal to discharge the accused, citing material suggesting grave suspicion of involvement in a conspiracy. It held that the allegations warranted full trial ...

The Tribunal found that the JDA did not satisfy the statutory requirements of section 53A since possession was given only for ...

Summary: The Gujarat High Court heard multiple petitions raising an identical issue and disposed of them through a common judgment. The facts were taken from Special Civil Application No. 2114 of 2021 ...