Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The HC refused relief and dismissed the writ by declining to interfere with the appellate authority's order, relegating the anonymized petitioner to avail the statutory remedy of appeal under Section 112 before the Appellate Tribunal within the window specified by the Tribunal's order (appeals from orders dated 26.08.2025 to be filed on or after 01.02.2026 and not later than 30.06.2026). The court directed that the petitioner shall make a pre-deposit of 10% of the penalty within eight weeks; upon such deposit no coercive action shall be taken pending the Tribunal's determination. The disposal was without adjudication on merits and granted liberty to file the appeal in accordance with the prescribed timeline.
The HC refused relief and dismissed the writ by declining to interfere with the appellate authority's order, relegating the anonymized petitioner to avail the statutory remedy of appeal under Section 112 before the Appellate Tribunal within the window specified by the Tribunal's order (appeals from orders dated 26.08.2025 to be filed on or after 01.02.2026 and not later than 30.06.2026). The court directed that the petitioner shall make a pre-deposit of 10% of the penalty within eight weeks; upon such deposit no coercive action shall be taken pending the Tribunal's determination. The disposal was without adjudication on merits and granted liberty to file the appeal in accordance with the prescribed timeline.
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TaxTMI 
TaxTMI 
