Category: High Courts

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 …

Adjustment of refund against outstanding demand without considering objections and without providing opportunity of hearing, violative of principles of natural justice. In a recent judgment, Bombay High Court has held that adjustment of refund against the outstanding demand without considering objections and without providing assessee opportunity of hearing …

Mere non payment of GST liability apparent in DRC-01 would not justify invoking provisions of Section 74 of the Act – High Court  In a recent judgment, Hon’ble Allahabad High Court has held that mere non payment of GST liability apparent in DRC-01 would not justify invoking provisions …

Order u/s 148A(d) quashed as show cause notice u/s 148A(b) was issued to the email address of demised director after his death In a recent judgment, Hon’ble Karnataka High Court quashed the order u/s 148A(d) and the show cause notice u/s 148A(b) of the Income Tax Act, 1961 …

Action already taken u/s 73 of CGST Act, 2017 no ground to restrain Department from conducting audit under section 65 – High Court In a recent judgment, Hon’ble High Court of Punjab and Haryana has held that action / proceedings taken under Section 73 of the CGST Act, …

There is a difference between CBDT or its authorised member making an order u/s 119(2)(b) and some other officers making an order with the approval, even of the member of the CBDT.  In a recent judgment, Hon’ble Bombay High Court while quashing the order passed u/s 119(2)(b) by …

Bank can’t freeze account of company because director of company was facing a matrimonial dispute with his wife – High Court In a recent judgment, the Hon’ble Allahabad High Court has directed bank to allow the petitioner company to operate its current account which was freezed by it because …

Mere act of dishonor of cheques issued by a chartered accountant would not amount to misconduct – High Court In a recent judgment, the Hon’ble Delhi High Court held that mere act of dishonor of cheques issued by chartered accountant would not amount to misconduct. Whether dishonour of …