Category: High Courts
Merely because directors of two companies were common not mean that deposits received was bogus and companies were shell companies In a recent case, the Hon’ble Allahabad High Court has stated that merely because the directors of the two companies are common may have given rise to suspicion …
Application though named as rectification but if tax imposed is not legitimate then it also touches upon the merit – High court remitted the case to ITAT In a recent case, the Hon’ble High Court remitted the case to ITAT holding that though the application was filed under …
High Court sets aside revisionary order purportedly passed earlier but dispatched after written Submissions were filed In a recent judgment, Hon’ble High Court has set aside the revisionary order u/s 264 which purported passed earlier but dispatched only after the written submissions were filed by the assessee. ABCAUS …
Reassessment order quashed as assessee could not join the link of personal hearing through video conferencing due to technical failure of the e-filing portal In a recent judgment, the Hon’ble High Court has set aside the reassessment order u/s 147 as the assessee could not join the link …
GST Registration cancellation order passed without application of mind quashed by High Court In a recent judgment, the Hon’ble Allahabad High Court has quashed GST Registration cancellation order passed without application of mind being violative of Article 14 of the Constitution of India. ABCAUS Case Law Citation:ABCAUS 3970 …
High Court grants bail to Income Tax Officer accused of demanding bribe of Rs. 25000/- In a recent judgment, the Hon’ble Allahabad High Court has granted bail to Income Tax Officer accused of demanding bribe of Rs. 25000/- ABCAUS Case Law Citation:ABCAUS 3965 (2024) (04) HC In the …
Show cause not giving minimum seven days to respond to proposed variation – Assessment order set aside In a recent judgment, the Hon’ble High Court has set aside the assessment order passed by not giving minimum prescribed time of seven days to respond to show cause for proposed …
Service Tax Liability admitted Before Cut-off Date amounts to “quantified” under Sabka Vishwas (Legacy Dispute Resolution) Scheme- Allahabad High Court In a recent judgment, the Hon’ble Allahabad High Court has held that when Service Tax Liability was communicated and admitted by the assessee before cut-off date, it was …
Penalty u/s 271D stayed as assessee denied having received cash loan and matter was pending in Civil Court In a recent judgment, the Hon’ble High Court has stayed penalty order u/s 271D stayed as assessee denied having received cash loan and matter was pending in Civil Court. ABCAUS …
Confiscation of stock under GST Act cannot be made on the basis of eye estimation only Confiscation of stock u/s 130 of GST Act cannot be made on the basis of eye estimation only- Allahabad High Court quashed confiscation of goods and levy of penalty ABCAUS Case Law …