Category: High Courts

ITAT was not justified in declining admission of additional evidence without recording finding those documents were not necessary for deciding the case. In a recent judgment, Hon’ble Chhattisgarh High Court held that ITAT was not justified in declining the application for admission of additional evidence as it did …

Reopening proceedings upheld though the notice u/s 148 wrongly stated that no return was filed as reopening was not based on non-filing of ITR In a recent judgment, Hon’ble Bombay High Court upheld the initiation of reopening proceedings u/s 147 where though the notice u/s 148A(d) wrongly stated …

Assessee or a non-tax payer, cannot be expected to view the Portal now and then or keep the portal open all the time  In a recent judgment, the Hon’ble High Court of Punjab and Haryana and Madras High Court have quashed the impugned assessment orders observing that an …

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 …