Category: High Courts

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 …

Change of address in PAN Card not result change in Jurisdictional Assessing Officer automatically – High Court In a recent judgment, Hon’ble Patna High Court has held that change of address in PAN data base only facilitates service of notice in the changed address and it does not …

Change of opinion not a jurisdictional issue-Writ Petition against notice u/s 148 was dismissed by the High Court due to alternative remedy. In a recent judgment, Hon’ble High Court of Jharkhand has dismissed a Writ Petition against notice u/s 148 holding that change in opinion cannot be said …

Legal representatives can not be proceeded without following provisions u/s 148A(b) – High Court In a recent judgment, the Hon’ble High Court of Rajasthan has held that proceedings under the liability created against legal representatives of deceased assessee can be initiated but only after compliance of mandatory provisions …

Merely observing absence of financial difficulties does not amount to consideration of genuine hardship – High Court In a recent judgment, Hon’ble High Court of Karnataka has held that mere absence of financial difficulties as observed by the Commissioner of Income Tax by itself does not amount to …