Category: High Courts

Uploading of notice on ITBA portal cannot be treated to be a valid service of notice unless assessee has opted for service of notice through e-mail.  In a recent judgment, High Court of Chhattisgarh has held that uploading of notice on ITBA portal (e-portal) cannot be treated to …

ITAT erred in rejecting application for admission of additional evidence on the ground that application was not made either before the Assessing Officer or CIT (Appeals) In a recent judgment, Hon’ble Chhattisgarh High Court has held that ITAT committed grave legal error in rejecting the application for admission …

Income tax penalty can not be imposed on the HUF which was no longer in existence and dissolved upon partition In a recent judgment, Hon’ble Calcutta High Court has held that income tax penalty can not be imposed on the HUF which was no longer in existence. Even …

Supply of service by a club or association to its members is not a taxable service for the purposes of GST. In a recent judgment, Hon’ble Kerala High Court has held that supply of service by a club or association to its members is not a taxable service …

No interference with order passed after considering replies filed by the petitioner and after providing an opportunity of personal hearing – High Court In a recent judgment, Hon’ble Madras High Court has held that since the impugned order was passed after due consideration of the replies filed by …

Goods transported subsequently to cancellation of GST registration was a sham transaction even though goods were accompanied by tax invoice and e-way bill. In a recent judgment, the Hon’ble Allahabad High Court has held when the GST registration of the dealer stood cancelled by the Department, goods transported …

High Court summons GST officials on harrowing experience of a genuine person went through in obtaining GST refund  In a recent judgment, the Hon’ble Delhi High Court has described the non payment of GST refund as harrowing experience that a genuine person has gone through in obtaining a …

A fresh notice u/s 148 is required if AO wants to assessee any other income other than as per reasons recorded.  In a recent judgment, the Hon’ble Delhi High Court has reiterated that a fresh reopening notice u/s 148 is required if AO wants to assessee any other …

Order u/s 148A(d) quashed being beyond the scope of the notice issued under Section 148A(b). In a recent judgment, the Hon’ble Delhi High Court quashed order passed under Section 148A(d) being beyond the scope of the notice issued under Section 148A(b) as in the notice there was no …

Assessee not cooperating and not providing information in response to notice gave a reasonable belief that sole intention was to evade the tax.  In a recent judgment the Hon’ble Patna High Court has held that if the assessee is not cooperating and participating and the materials indicated that …