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The Court quashed the second conflicting order and the rejection of the rectification application, holding that issuing contradictory orders on the same issue was an error apparent on record, and the authority should have exercised rectification powers under Section 161 of the CGST Act.
Grounds of Writ-The Petitioner, aggrieved by two conflicting orders issued by the same department on an identical matter, has filed the present Writ Petition. It is submitted that in response to the first Show Cause Notice (SCN), the explanation furnished by the Petitioner was duly accepted, and the proceedings were dropped. However, in respect of the second SCN, despite being based on the same issue, the explanation was rejected, and an adverse order was passed. The Petition ...
The Tribunal condoned the delay and remanded the case back to the CIT(A) for fresh adjudication, noting the assessee was denied a proper hearing despite High Court directions.
In a recent judgment concerning the assessment year 2014–15, the Income Tax Appellate Tribunal (ITAT) has reiterated the importance of granting taxpayers a fair opportunity to be heard, particularly in the age of digital proceedings. The case revolves around an assessee company whose appeal had been delayed and later dismissed by the Commissioner of Income-tax (Appeals) [CIT(A)] without proper consideration of the assessee’s request for a virtual he ...
ITAT provides Rs 203 crore tax relief to Genpact India by recognizing interest income, forex gains, and export-linked expenses as eligible for deduction under Section 10AA.
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has dismissed the Revenue's appeal and partly allowed the assessee's cross-appeal for the Assessment Year 2013–14. The ruling, dated 13th June 2025, centered around the treatment of various income streams and expenses concerning deduction eligibility under Section 10AA of the Income Tax Act, 1961.
Background of the Case
Both the Revenue and Genpact India had filed c ...
Unutilized ITC must be refunded upon business closure, as there is no legal prohibition under Sections 49(6) and 54 of the CGST Act against such refunds.
Grounds if Writ-The Petitioner, aggrieved by the rejection of their claim for a refund of unutilized input tax credit by the Adjudicating Authority—a rejection subsequently upheld by the Appellate Authority-has filed this writ petition upon closure of the business. The Petitioners assert their eligibility for the refund under Section 49(6) of the CGST Act, 2017, arguing further that the denial of the refund is unlawful, as it unjustifiably withholds their accrued rights ...
The Court directed the GST Department to process the deceased's GST cancellation request within three months and let the legal heir attend a hearing if needed
Grounds of Writ-The Writ Petition is being filed by the legal heir of the deceased assessee seeking cancellation of the GST registration. The application for GST registration cancellation was initiated by the deceased assessee; however, he passed away before the completion of the cancellation process. The Petitioner now seeks a direction from the GST Department to consider and process the pending cancellation application submitted by the deceased assessee.
O ...
The ITAT quashed the reassessment under Section 147 for AY 2012–13, holding it was based on borrowed satisfaction without independent enquiry, and deleted the ?25 lakh addition after finding the assessee had adequately explained the credits.
Introduction:
In a significant win for the assessee, the Income Tax Appellate Tribunal (ITAT) has quashed a reassessment order passed under Section 147 of the Income Tax Act, 1961, for Assessment Year (AY) 2012–13. The reassessment was based on inputs from the Investigation Wing without any independent enquiry by the Assessing Officer (AO). The ITAT also ruled in fa ...
The petitioner challenged a time-barred appeal dismissal citing absence of mandatory DIN in the assessment order, leading the Court to set aside the order and remand the matter for fresh adjudication, excluding the intervening period from limitation.
Grounds of Writ-The Petitioner, aggrieved by the dismissal of the appeal on the grounds of being time-barred, filed the present Writ Petition. The Petitioner contended that the assessment order is invalid owing to the absence of a Document Identification Number (DIN), which is mandatory under the provisions of the GST Act and as per CBIC Circular No. 128/47/2019-GST. In support of this contention, the Petitioner placed reliance on the judgment of the Hon'ble Supreme Court ...
