Category: High Courts
GST assessment order without containing DIN Number non-est and invalid – High Court set aside the assessment. In a recent judgment, Andhra Pradesh High Court set aside the GST assessment order without containing DIN Number being non-est and invalid. ABCAUS Case Law Citation:4649 (2025) (07) abcaus.in HC In …
It is surprising that the Postal Department and the Income Tax Department have not been integrated – High Court In a recent judgment, the Hon’ble High Court of Karnataka expressed surprise that the Postal Department and Income Tax Department have not been integrated to provide real-time tracking of …
No penalty u/s 271E or 271D can be levied without satisfaction recorded in the assessment order for initiating the penalty proceedings – High Court In a recent judgment, High Court of Rajasthan quashed notice issued under Section 271E and the proceedings thereto as no satisfaction was recorded by …
Whether source of funds for share capital is explained is, a question of fact not giving rise to any substantial question of law – High Court Whether source of funds for share capital is explained is, essentially, a question of fact not giving rise to any substantial question …
There is no legislative mandate to collect tax at source under section 206C (1C) from the person involved in illegal mining or illegal transportation of minerals. In a recent judgment, Chhattisgarh High Court has held that there is no legislative mandate to collect tax at source under section …
Profit from exchange rate fluctuation is independent of export earnings. Fluctuations from the EEFC account does not fall within the meaning of “derived from” the export. In a recent judgment, Allahabad High Court has denied deduction u/s 80HHC following Supreme Court that the profit from exchange rate fluctuation …
New facts surfaced during investigation and would not have become known but for investigation amounts to wilful suppression to evade tax – High Court In a recent judgment, Patna High Court has held that where facts surfaced during investigation were not earlier known to them and they would …
CBDT Circular fixing a time limit for making condonation application u/s 119(2)(b) of the Income Tax Act, 1961 (the Act) is illegal – Madras High Court In a recent judgment, Madras High Court condoned the delay in filing audit report Form 10-B observing that CBDT Circular fixing a …
No GST demand from son for the deceased father firm without showing that son was continuing the business in the name of his father’s proprietary concern. In a recent judgment, Hon’ble High Court of Jharkhand quashed GST order making demand from the son of the deceased father as …
High Court grants regular bail to the accused of availing and utilization of fraudulent Input Tax Credit. In a recent judgment, Hon’ble High Court granted regular bail to the accused of availing and utilization of fraudulent Input Tax Credit of Rs. 18.22 crores as the accused had already …
