Category: High Courts
High Court not to interfere with dismissal of appeal being barred by limitation In a recent judgment, Hon’ble Allahabad High Court has declined to interfere with dismissal of appeal against cancellation of GST registration being barred by limitation. ABCAUS Case Law Citation:4259 (2024) (09) abcaus.in HC In the …
Adjustment of ITC appearing in second GSTN when two GSTN allotted – Hon’ble High Court directs fresh order to be passed. In a recent judgment, the Hon’ble Allahabad High Court has quashed the GST demand and directed GST authorities to pass a fresh order allowing adjustment of ITC …
PCIT approval for reopening was without application of mind as despite response it said no reply was submitted by the assesse u/s 148A(b) of the Act In a recent judgment, Hon’ble Allahabad High Court has quashed order u/s 148A(d) and notice issued u/s 148 observing that PCIT approval …
Re-assessment concluded prior to Supreme Court judgment in Ashish Agarwal can not be opened afresh In a recent judgment, Hon’ble Delhi High Court has held that Income Tax Department was not justified in issuing notices afresh seeking to reopen the proceedings u/s 147 which had been concluded prior …
Allahabad High Court warns GST authorities using pressure tactics by issuing advisory letters In a recent judgment, Hon’ble Allahabad High Court has warned the GST authorities using pressure tactics by issuing advisory letters and quashed the letter issued advising petitioner to make voluntary payments without issuing any show …
Information from Investigating Wing cannot be sole basis for forming belief that income escaped assessment – High Court In a recent judgment, Hon’ble Delhi High Court has held that information received from Investigating Wing cannot be the sole basis for forming a belief that income of the assessee …
Prosecution u/s 276B for delay in deposit of TDS quashed by High Court in the light of CBDT circulars In a recent judgment, Hon’ble Bombay High Court has quashed prosecution u/s 276B for delay in deposit of TDS in the light of CBDT Circular/Instructions stating that when TDS …
High Court grants bail to ITC scam accused as GST liability was yet to be not determined. In a recent judgment, Hon’ble High Court of Punjab & Haryana granted bail to ITC scam accused as GST liability was yet to be determined and the assessee was not habitual …
Limitation Period to pass revisionary order u/s 263 stood extended by TOLA 2020 In a recent judgment, Hon’ble Orissa High Court has upheld that limitation Period to pass revisionary order u/s 263 stood extended by TOLA 2020. Competence of the Legislature through Parliament to relax provisions in earlier …
Order passed u/s 148A(d) set aside as personal hearing was not given to submit objections In a recent judgment, Hon’ble Madras High Court has set aside the order passed u/s 148A(d) and notice u/s 148A for not providing opportunity of personal hearing to submit his objections to reopening. …
