Category: High Courts

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 …

Goods transported subsequently to cancellation of GST registration was a sham transaction even though goods were accompanied by tax invoice and e-way bill. In a recent judgment, the Hon’ble Allahabad High Court has held when the GST registration of the dealer stood cancelled by the Department, goods transported …

High Court summons GST officials on harrowing experience of a genuine person went through in obtaining GST refund  In a recent judgment, the Hon’ble Delhi High Court has described the non payment of GST refund as harrowing experience that a genuine person has gone through in obtaining a …