The High Court recorded that the new PAN had been cancelled and directed the petitioner to apply for restoration of the old PAN. The Income Tax Department was asked to provide a copy of the ...

The Court refused to entertain the writ petition, holding that appeal before the Appellate Tribunal was the proper remedy. Filing issues do not override statutory appeal ...

The Court held that under Section 83(2) of the CGST Act, a provisional attachment automatically lapses after one year and cannot be ...

The Supreme Court refused to entertain the writ petition citing disputed facts. It directed the District Election Officer, Lucknow to verify representations and take action as per ...

The Supreme Court held that the UGC is the competent authority to determine consequences of questionable technical degrees obtained through distance education. Universities must furnish student ...

The High Court held that omission of Rule 96(10) without a saving clause applies to all pending cases. Refund claims for IGST paid on exports were directed to be ...

The Court held that attachment cannot be sustained where the property was transferred prior to issuance of the prohibitory order. Registration was directed without insisting on a tax ...

The Supreme Court held that penalty for delayed compensation payment under the EC Act is due to employer’s personal fault. Insurers remain liable only for compensation and interest, not ...

The Tribunal held that mere mention of Section 112 without detailed imputation in the show cause notice cannot justify penalty. Violation of CHA Regulations alone was found insufficient to sustain ...

The Madras High Court set aside GST assessment orders issued in the name of a taxpayer who had died prior to issuance of notice. The Court held such orders are non-est in law and remanded the matter ...

The Delhi High Court held that issuance of notice within limitation is sufficient, and an inadvertent attachment of another assessee’s document is a curable defect, not a jurisdictional ...

The Tribunal held that payment for cement shortage during transport arose from contractual obligation and was compensatory in nature. As no statutory violation was established, deduction under Section ...