Category: High Courts

Section 263 makes it incumbent to the Pr. CIT to conduct enquiry. In a recent judgment, Hon’ble High Court of Chhattisgarh has held that Section 263 makes it incumbent to the Pr. CIT to conduct enquiry. The reasons for satisfaction or non-satisfaction are required to be recorded. ABCAUS …

GST appeal cannot be dismissed for non filing certified copy of impugned order In a recent judgment, Hon’ble Allahabad High Court has reiterated that non filing of certified copy of the impugned order within time in the GST appeal filed through electronic mode is a technical error and …

Cash basis accounting of late payment surcharge on electric bill held not prejudicial to Revenue In a recent judgment, the Hon’ble High Court of Meghalaya has upheld the order of ITAT that accounting of electricity late payment surcharge on cash basis instead of accrual basis was not prejudicial …

High Court restored the appeal as it was dismissed only due to no provision under GST Act to condone delay In a recent judgment, Hon’ble Madras High Court quashed the impugned order in DRC-07 and remanded the case as assessee’s appeal was rejected only on the ground that …

Assessment order quashed as SCN gave less than seven days time to submit response to proposed variation to income In a recent judgment, the Hon’ble Bombay High Court quashed assessment order as show cause notice gave less than seven days time to assessee to submit response to proposed …

High Court condones delay in filing audit report in Form-10B considering the extent of the delay In a recent judgment, the Hon’ble Kerala High Court, considering the extent of the delay, quashed the order passed by the CIT(Exemptions) denying to condone delay in filing audit report in Form-10B …

Failure to file Form 10CCB with return do not constitute escapement of income – High Court In a recent judgment, the Hon’ble High Court has held that failure to electronically upload Form 10CCB along with its Return of Income within due date u/s 139 would not constitute a …

ITC denial confirmed by High Court for non production of details of freight charges, delivery receipts, toll receipts to prove actual physical movement of goods. In a recent judgment, the Hon’ble Allahabad High Court confirmed the denial of Input Tax Credit (ITC) where dealer could not produce details …

High Court declined to direct GST authorities that show cause notice u/s 74 of CGST Act be issued electronically In a recent judgment, the Hon’ble High Court has declined to direct the GST Authorities to issue a fresh show cause notice u/s 74 of CGST Act 2017 electronically …

Cancellation of GST registration due to non filing of return on account of death of dealer can not be operative retrospectively – High Court In a recent judgment, the Delhi High Court has directed that order cancelling GST registration due to non filing of returns can not be …