Case Laws

Registration cannot be cancelled based on the direction of the authorities constituted under other Acts

Intent to evade tax is the sine qua non for initiation of proceedings under sections 129 and 130

Adjudication orders cannot be passed without giving an opportunity for Personal Hearing

Criminal proceedings arising from a complaint filed under Section 174 of the IPC quashed as the taxpayer had replied to the summons, providing details of payments made

ITC is blocked for Central Air Conditioning Plant, Lift, Electrical Fittings, Fire Safety Extinguishers, Architect Service and Interior Decorator fees. AAR ruling upheld

No profiteering as Ashdan Developers had passed on the benefit of ITC to the home buyers

Appropriate remedy for an assessee against provisional attachment would be to invoke sub-rule 159(5)

Pre-deposit to be paid at the time of filing the appeal can be reduced due to financial hardship

Does an order made available on the common portal constitute communication u/s 169? Matter requires further consideration

Registration cancellation order cannot lack proper reasoning