Category: High Courts

Fixing date of personal hearing prior to the date of filing of reply showed non application of mind – High Court In a recent judgment, Hon’ble Allahabad High Court quashed GST order u/s 73 of UPGST Act 2017 as the date of personal hearing was fixed prior to …

There is no provision in the GST Act for reserving the judgement and delivering the judgement later on – High Court  In a recent judgment, Allahabad High Court quashed GST appellate order as there is no provision in the GST Act for reserving the judgement and delivering the …

High Court upheld classification of roasted areca nuts under Custom Tariff Entry 2008 19 20 In a recent judgment, the Allahabad High Court held that “roasted areca nuts’ have been rightly classified under Custom Tariff Entry 2008 19 20 ABCAUS Case Law Citation:4601 (2025) (06) abcaus.in HC Important …

Delay in filing Form 56F was only a procedural lapse and that cannot be a ground for not granting the deduction claimed under Section 10AA of the Act.  In a recent judgment, the Madras High Court has upheld that delay in filing Form 56F was only a procedural …

It is incumbent upon AO to decide the case u/s 148A(d) on the basis of the material on record including the reply of the assessee – High Court In a recent judgment, the Himanchal Pradesh High Court has held that it is incumbent upon the Assessing Officer to …

Authorized Officer issuing warrant of authorization of search u/s 132(1) can not issue notice u/s 131(1A) post-search operation.  In a recent judgment, the Allahabad High Court has held that the Authorized Officer who issued warrant of authorization of search u/s 132(1) can not issue notice u/s 131(1A) post-search …

Order denying ITC u/s 16(2) for non payment of GST by seller quashed by High Court holding that purchasing dealer cannot be left at the mercy of the selling dealer.  Ina recent judgment, Allahabad High Court has quashed order denying ITC u/s 16(2) for non payment of GST …

Income Tax Department was directed to correct their record and grant credit of TDS under section 194IA to assessee which was wrongly filed in Form 26QB instead of Form 27Q. In a recent judgment, Hon’ble Delhi High Court directed Income Tax Department to itself correct their record and …

Denial of exemption u/s 10(26) upheld as address of assessee in PAN was of Mumbai and he could not produce any evidence of residing in specified area In a recent judgment, Hon’ble High Court of Jammu and Kashmir has upheld denial of exemption under section 10(26) as address …

System generated notice cancelling GST registration is quashed and set aside by Allahabad High Court  System generated notice cancelling GST registration is quashed and set aside by Allahabad High Court holding that power lies with the officers and not with the system and notice which is system generated …