The High Court held that assessment orders under Section 62 of the CGST Act automatically lapse once pending returns are ...

The Tribunal held that foreign investments disclosed in Schedule FA and backed by sufficient income cannot be treated as unexplained. Mechanical application of section 69 was ...

The analysis holds that FEMA treats NRIs and OCIs identically for acquisition, transfer, and repatriation of immovable ...

The case involved detention of two-wheeler vehicles for e-way bill expiry. The High Court quashed the seizure, noting that proper invoices, registration, and GPS tracking showed no intent to evade ...

The case examined whether a GST authority can reject a rectification application without granting a hearing. The High Court set aside the rejection, holding that denial of hearing causing civil ...

The ITAT set aside the appellate order after finding that the appeal was dismissed without proper hearing or examination of the assessee’s ...

The Court allowed lifting of the petitioner’s bank account attachment upon depositing 10% of disputed GST, directing the tax authority to reconsider blocked ...

The Court held that a vehicle registered in Puducherry but used in Kerala is liable for state motor vehicle tax, dismissing claims of permanent use outside ...

The Court allowed anticipatory bail to a Lady Civic Volunteer implicated in a large spirit seizure, citing lack of direct evidence and her non-involvement with the seized ...

The Tribunal ruled that inadvertent omission of claiming advance tax does not bar interest under Section 244A. Authorities cannot withdraw interest through Section 154 rectification for such ...

The Jharkhand High Court granted bail to an accused in a GST evasion case involving Rs. 22 crore, considering the petitioner’s four-month custody and the statutory maximum ...

The case addressed whether recorded purchases of ₹4.55 crore could still be treated as unexplained income. The Tribunal held that without evidence of off-book investments, section 69 has no ...