Category: High Courts

High Court directed ITD to consider condonation of delay in filing ITR for four years as the COVID-19 pandemic constituted a force majeure event In a recent judgment, Hon’ble Madhya Pradesh High Court directed Income Tax Department to consider the request of the Petitioner for condonation of delay …

If address of consignor or consignee is correct, merely for wrong PIN code, the proceedings u/s 129 can not be initiated – High Court In a recent judgment, Hon’ble Allahabad High Court quashed order under section 129(3) of GST Act holding that when goods in question was accompanied …

Condonation of delay in filing Form 10B/ITR. ill-health resulting in demise of executive trustee was a bonafide reason In a recent judgment, Hon’ble Karnataka High Court has held that ill-health and subsequent demise of the executive trustee of the assessee trust constituted bona fide reasons for condonation of …

Cancellation or Suspension of GST registration would be counterproductive and work against the interest of the revenue – HC In a recent judgment, Hon’ble Calcutta High Court observed that suspension/revocation of the GST registration would be counterproductive and work against the interest of the revenue as the assessee …

When goods are loaded in two trucks with one e-way bill specifically mentioning both truck numbers, no intention to evade payment of tax can be attributed. In a recent judgment, Hon’ble Allahabad High Court held that when goods could not be accommodated in one truck and therefore, loaded …

Mere nondisclosure of place of destination in the documents cannot be a ground for seizure u/s 129 of GST Act. In a recent judgment, Allahabad High Court has held that merely non-disclosure of place of destination in the accompanying documents cannot be a ground for seizure of goods …

Assessees was  not required to prove the “source of the source‟ of funds received as unsecured loans Prior to the amendment of Finance Act, 2022 In a recent judgment, Hon’ble Delhi High Court held that since the case related to prior to the amendment of Finance Act, 2022 …

Penalty confirmed as loading point of the goods loaded in vehicle was different as declared in E- Way Bill which is confirmed by driver and GPS location In a recent judgment, Hon’ble High Court of Jharkhand confirmed penalty as loading point of the goods loaded in vehicle was …

Section 45 of PMLA Act does not oust ability of constitutional courts to grant bail on violation of fundamental rights to speedy trial. In a recent judgment, Hon’ble Karnataka High Court has granted bail to accused who was in incarceration for one year observing that section 45 of …

Heavy rains & yellow alert was a valid reason for ITAT to consider adjournment application In a recent judgment High Court of Haryana & Punjab has held that heavy rains and yellow alert was valid reason for ITAT to consider adjournment application. ABCAUS Case Law Citation:4862 (2025) (11) …