High Courts

  • GST

Penalty for alleged double movement of goods on same e-way bill deleted by High Court

Penalty for alleged double movement of goods on same e-way bill deleted as it was based was based only on…

1 month ago
  • Income Tax

AO can not pass ex parte order days after last hearing was fixed without further notice

AO can not pass ex parte order five days after last hearing was fixed without notice to assessee even if…

1 month ago
  • GST

GST Penalty order passed before expiry of time granted for explanation deleted

GST Penalty order passed u/s 129(3) before expiry of time given for explanation deleted In a recent judgment, Hon'ble Allahabad…

1 month ago
  • GST

No Penalty for mismatch of vehicle no in e-way bill in case of stock transfer

No Penalty leviable for mismatch of vehicle no in e-way bill in case of stock transfer - High Court In…

1 month ago
  • Income Tax

CBDT Instruction on exclusion of jewellery confined only to seizure not assessment

CBDT Instruction 1916 on exclusion of jewellery confined only to the stage of seizure during search In a recent judgment,…

1 month ago
  • Income Tax

Issue of Lower TDS Certificate, satisfaction of AO to be four tests under Rule 28AA(2)

Issue of Lower Deduction of Tax Certificate u/s 197, satisfaction of AO must be based on four tests under Rule…

1 month ago
  • GST

Assessee not obligated to visit GST portal to receive show cause notices

Petitioner was not obligated to visit the GST portal to receive the show cause notices In a recent judgment, the…

1 month ago
  • GST

Cancelling GST registration without clarifying how rules violated unjustified – HC

Cancelling GST registration without clarifying how rules were violated is unjustified In a recent judgment, the Hon'ble High Court has…

1 month ago
  • Income Tax

Limitation for passing Revisionary order to be reckoned from original assessment order

Period of limitation for passing Revisionary order u/s 263 to be reckoned from the date of the original assessment order…

1 month ago
  • Income Tax

Sanction of Prosecution u/s 276B quashed due to Covid-19 pandemic & TDS deposit shortly

Sanction of Prosecution u/s 276B set aside due to Covid-19 pandemic and TDS being deposited within three months In a…

1 month ago