Demand
Direct Tax
S. 153B Limitation to Be Computed After Excluding Court-Stay Period Before Applying TOLA: Madras High Court
The Madras High Court has held that the deadline for completing search assessments must...
GST
Rs. 3.15 Crore GST Refund Can Be Withheld During Fraud Probe Despite Favourable Appeal Order:Â Delhi High Court
The Delhi High Court has upheld the withholding of a ₹3.15 crore GST refund,...
Columns
ITC Demands Based on GSTR-2A & GSTR-3B Mismatch Under Scrutiny: Case Laws That Limits on Departmental Action
In recent times, taxpayers across India have increasingly faced substantial tax demands arising solely...
Direct Tax
Income Tax Dept. Illegally Adjusted of Refunds Despite Stay on Demand: Karnataka HC Orders RefundÂ
The Karnataka High Court has held that the Income Tax Department acted illegally by...
GST
Even if Reply to GST Notice is Filed Late, Adjudicating Officer Must Grant Hearing Before Confirming Demand: Madras HC
The Madras High Court has held that even if reply to notice is filed...
Indirect Taxes
Demand Can’t Be Raised Based On Difference In ST-3 Returns And Form 26AS: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
GST
Pre-SCN Consultation Mandatory For Demands Above Rs. 50 Lakh: Bombay High Court
The Bombay High Court has held that pre-SCN consultation is mandatory for demands above...
Indirect Taxes
CESTAT Strikes Down Extended Period Tax Demand on Brokerage for Steamer Agent Services
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench in Ahmedabad,...
Indirect Taxes
Interest Demand Can’t Be Quashed On Basis Of Discharge Certificate Under SVLDRS Scheme: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) has...
Indirect Taxes
Service Tax Demand Can’t Be Raised On Mere Book Entries Assuming Figures As Consideration: CESTAT
The Customs, Excise Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that service...
Indirect Taxes
Demand Cannot Be Sustained Beyond Normal Period: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal Bangalore held that the demand cannot...
Indirect Taxes
Relief To IIT Rorkee: Allahabad High Court Stays Service Charge Demand Worth Rs. 47.06 CroresÂ
The Allahabad High Court while giving relief to IIT Rorkee stayed the demand worth...
Latest articles
Direct Tax
S. 153B Limitation to Be Computed After Excluding Court-Stay Period Before Applying TOLA: Madras High Court
The Madras High Court has held that the deadline for completing search assessments must...
GST
Rs. 3.15 Crore GST Refund Can Be Withheld During Fraud Probe Despite Favourable Appeal Order:Â Delhi High Court
The Delhi High Court has upheld the withholding of a ₹3.15 crore GST refund,...
Direct Tax
Tax Appeals Restored To Delhi ITAT Despite Lucknow Jurisdiction: Delhi HC
The Delhi High Court has restored a batch of income tax appeals involving Sahara...
Direct Tax
Disclosure Of Brokerage Income Doesn’t End Reassessment Inquiry Into Alleged Bogus Transactions: Delhi High Court
The Delhi High Court has dismissed an insurance broker’s challenge to reassessment proceedings, following...