Category: High Courts
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 …
Reopening order u/s 148A(d) quashed as correct amount of cash deposit in bank was less than Rs. 50 lakhs In a recent judgment, the Hon’ble High Court of Punjab and Haryana has quashed the re-assessment order u/s 148A(d) issued after three years as correct amount of cash deposit …
High Court stays re-assessment proceedings as order u/s 148A(d) was passed ignoring objection of assessee. High Court stays re-assessment proceedings notice u/s 148 and order u/s 148A(d) was passed by the AO ignoring the objections raised by the assessee. In a recent judgment, the Hon’ble Allahabad High Court …