Category: High Courts
Assessee being a non-tax payer, cannot be expected to view the Portal after a lapse of 8 eight years – High Court In a recent judgment, the Hon’ble Madras High Court has quashed reassessment order observing that a non-tax payer cannot be expected to view the Income Tax …
Plea raised in response to the GST show cause notice, whether good, bad or indifferent, was required to be dealt with by the authority – High Court In a recent judgment, Hon’ble Allahabad High Court has quashed order passed u/s 73 of the UPGST Act holding that plea …
Re-assessment order upheld despite where no addition was made for reasons on the basis of which the reassessment was initiated. In a recent judgment, Hon’ble Guwahati High Court has upheld the re-assessment order where no addition was made in regard to the reasons on the basis of which …
Even if no response is filed to notices u/s 61 and 73 of GST Act, it is incumbent on the GST Authorities to pass an order in compliance of provisions of Section 75(6) – High Court In a recent judgment, Hon’ble Allahabad High Court has held that even …
When challan was not duly filled along with goods sent for job worker, detention and seizure of goods u/s 129 of the GST Act was not arbitrary. In a recent judgment, Hon’ble Allahabad High Court has held that when various descriptions as required under Rule 55 were not …
Where audit u/s 65 has already been conducted by GST authorities, there can not also a further scrutiny u/s 61 – High Court In a recent judgment, Hon’ble High Court of Orrisa has held where audit u/s 65 has already been conducted by State GST authorities, there can …
Penalty u/s 271D can’t be imposed unless AO recorded satisfaction in the assessment order that alleged transaction of acceptance of loan would attract penal consequences. In a recent judgment, Hon’ble High Court of Andhra Pradesh has quashed penalty u/s 271D of the Income Tax Act, 1961 (the Act) …
Income Tax Department can not sit over appeal and at the same time taking steps for getting assessment and penalty order being executed by resorting to coercive steps. In a recent judgment, Hon’ble High Court of Telangana quashed the order attaching the bank accounts of the assessee observing …
Where goods intercepted in transit not accompanied by e-way bill but also description of goods declared was different and taxable at higher rate, there was an intention to evade tax. In a recent judgment the Hon’ble Allahabad High Court has held that where the goods intercepted in transit …
Cross-objection would not be maintainable in an income tax appeal to High Court under Section 260A In a recent judgment, Delhi High Court has held that cross-objection would not be maintainable in an income tax appeal to High Court under Section 260A of Income Tax Act, 1961. ABCAUS …
