Category: High Courts

Order passed under Section 148A(d) quashed as it incorrectly mentioned that no reply was filed by the assessee. In a recent judgment, Rajasthan High Court quashed  order passed under Section 148A(d) as it incorrectly mentioned that no reply was filed by the assessee whereas reply was duly uploaded …

High Court penalised Assessing Officer to pay cost of Rs. 50000/- to assessee for unnecessary harassment during the course of re-assesment proceedings u/s 148A(d) In a recent judgment, a division bench of the Hon’ble Jharkhand High Court directed AO to pay cost of Rs. 50000/- for unnecessary harassment …

CENVAT Credit can not be denied on the ground that input was not liable to excise duty when the supplier wrongly paid the duty In a recent judgment, Bombay High Court has held that CENVAT Credit can not be denied on the ground that such input was not …

Cancellation of GST registration quashed as notice was sent on the ground of non filing of return but cancellation was done on a different ground In a recent judgment, Allahabad High Court has quashed the order cancelling GST registration when show cause notice was given for cancellation of …

No bar in law in issuing two GST show cause notices for the same period with a different/distinct subject matter – High Court In a recent judgment, Allahabad High Court has held that there is no bar in law in issuing two show cause notices by GST Authorities …

In UP schools are exempted from house tax but not from water tax & sewerage tax – Allahabad High Court In a recent judgment, Allahabad High Court has held that In Uttar Pradesh schools are exempted from house tax but no such exemption is available for levy of …

If amount of TDS has already been deposited though belatedly, to allow the proceeding u/s 276B/278B will be abuse of process of law – High Court   In a recent judgment/order Hon’ble Jharkhand High Court has quashed criminal proceedings u/s 276B and 278B of the Income Tax Act, 1961 …

Proviso to Section 10(38) of the Act cannot be read in the reverse to mean that if the gains are not included as book profits under Section 115JB of the Act, the exemption u/s 10(38) can be denied – High Court In a recent judgment, Hon’ble High Court …

Finding recorded by lower authorities on the basis of evidence can not be interfered with by the third Appellate Court – High Court In a recent judgment, Hon’ble Guwahati High Court has held that finding once recorded by both the lower authorities on the basis of evidence with …

Powers and statutory discretion conferred on the commissioner of income tax to condone delay u/s 119(2)(b) ought to be judiciously exercised so that undue hardship to the assessee is avoided – High Court In a recent judgment, Hon’ble Bombay High Court has observed that powers and statutory discretion …