Category: High Courts

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 …

Allahabad High Court dismissed Patanjali challenge to GST penalty of more than 273 crores on charges of indulging in circular trading of paper tax invoices without actual supply of goods.  In a recent judgment, Allahabad High Court dismissed the challenge of Patanjali to GST penalty of more than …

High Court declined to interfere with acquitting the assessee from prosecution u/s 278AA launched by Income Tax Department for non deposit of TDS within due dates.  In a recent judgment, Hon’ble Delhi High Court declined to interfere with Trial Court judgment acquitting the assessee from prosecution under section …

Limitation to issue notice 148 to legal representative do not apply from the first notice issued to deceased father  – Allahabad High Court In a recent judgment, Hon’ble Allahabad High Court has held that limitation to issue notice 148 of the Income Tax Act, 1961 to the legal …

Assessment order set aside as show cause notice was sent to the chartered accountant of the assessee who neither informed regarding notice nor filed any reply.  In a recent judgment, Karnataka High Court set aside the assessment order as the show cause notice was sent to the chartered …

CPC cannot continue to rectify and re-rectify the intimation under Section 143(1)(a) repeatedly. In a recent judgment Delhi High Court has held that CPC cannot continue to rectify and re-rectify the intimation under Section 143(1)(a) repeatedly. ABCAUS Case Law Citation:4569 (2025) (05) abcaus.in HC In the instant case, …

Electric Vehicle to be eligible for tax exemption in Uttar Pradesh must fulfil twin conditions of both purchase and registration of vehicle in Uttar Pradesh  In a recent judgment Allahabad High Court has held that in order to be eligible for tax exemption to electric vehicles, twin conditions …