Category: High Courts
In terms of Section 75(4) of GST Act, 2017 it is incumbent to grant an opportunity of personal hearing even if the same is not asked for. In a recent judgment, Hon’ble Allahabad High Court has reiterated that in terms of the mandate of Section 75(4) of GST …
Under GST provisions determination of tax can not take place against a deceased person. Section 93 only deals with liability to pay tax In a recent judgment, Allahabad High Court has held that under GST provisions determination of tax can not take place against a deceased person. The …
GST show cause and order in Statutory Forms DRC-01 and DRC-07 without any digital or physical signature are a nullity In a recent judgment, High Court has held that GST show cause and order in Statutory Forms DRC-01 and DRC-07 without any digital or physical signature are a …
High Court set-aside order of PCIT u/s 119(2)(b) and condoned the delay in filing the returns due to genuine hardship as contemplated in the Circular. In a recent judgment, Karnataka High Court set-aside the order passed by the PCIT under Section 119(2)(b) and condone the delay in filing …
When bye-laws authorised Secretary, mere absence of resolution would not make Petition filed by Secretary non-maintainable – High Court In a recent judgment, Allahabad High Court has held that when bye-laws of the society categorically provided that the proceedings by or against the Society shall be conducted under …
Uploading of notice on ITBA portal cannot be treated to be a valid service of notice unless assessee has opted for service of notice through e-mail. In a recent judgment, High Court of Chhattisgarh has held that uploading of notice on ITBA portal (e-portal) cannot be treated to …
ITAT erred in rejecting application for admission of additional evidence on the ground that application was not made either before the Assessing Officer or CIT (Appeals) In a recent judgment, Hon’ble Chhattisgarh High Court has held that ITAT committed grave legal error in rejecting the application for admission …
Income tax penalty can not be imposed on the HUF which was no longer in existence and dissolved upon partition In a recent judgment, Hon’ble Calcutta High Court has held that income tax penalty can not be imposed on the HUF which was no longer in existence. Even …
Supply of service by a club or association to its members is not a taxable service for the purposes of GST. In a recent judgment, Hon’ble Kerala High Court has held that supply of service by a club or association to its members is not a taxable service …
No interference with order passed after considering replies filed by the petitioner and after providing an opportunity of personal hearing – High Court In a recent judgment, Hon’ble Madras High Court has held that since the impugned order was passed after due consideration of the replies filed by …
