- Delhi High Court – An adjudication order cannot be passed merely on the ground that the reply was not properly filed or filed without any justification.
- Calcutta High Court – Appellate Authority can condone the delay in filing an appeal beyond one month in case where sufficient cause for such delay is provided by the Taxpayer.
- Authority for Advance Ruling, Karnataka – Providing online platform services are to be treated as e-commerce operators and are liable to collect tax at source.
- Madras High Court – Penalty cannot be imposed on mere wrong availment of credit which was reversed prior to its utilisation.
Source BDO
