Income Tax
The Calcutta High Court has refused to condone a 1,480-day delay by the Income Tax Department in filing an appeal against PwC, holding that departmental workload is not “sufficient cause” under Section 260A of the Income-tax Act.
GST Updates
The Madras High Court has permitted a company that emerged from NCLT insolvency resolution to pursue a statutory GST appeal, conditional on depositing the full tax demand plus only 10% of interest and penalty under Section 107(6) of the CGST Act.