This judgment of court reaffirms that individual components of an SCN must be adjudicated separately unless explicitly quashed. The Delhi High Court has ruled that if a Show Cause Notice (SCN) is quashed on one issue, it does not imply …
The case was remanded by court to the original authority for fresh adjudication, with instructions to consider all submitted documents and provide a reasoned decision within three months. In a significant ruling, the Allahabad High Court has held that the …
The decision of Kerala High Court is in line with the broader principle that procedural errors without revenue loss should not attract punitive action. The Kerala High Court, in the case of Maruthengal Moideen & Ors. v. State Tax Officer …
Earlier, a division bench of the Orissa High Court had mandated that assessees must deposit 10% of the disputed tax amount to file an appeal. Additionally, to obtain a stay on the order, taxpayers were required to deposit 20% of …
If proceedings had been initiated during the Assessee’s lifetime, they could have been validly continued against their legal representatives. In a landmark ruling, the Karnataka High Court in the case of ITO Vs Smt. Preethi has held that any proceedings …
The court cautioned the authorities to exercise extreme care in future arrests, ensuring compliance with legal procedures. In a significant ruling, the Bombay High Court accepted the unconditional apology submitted by Goods and Services Tax (GST) Department officials for arresting …
Issuance of a notice under Section 148A(b) in the name of a now-merged entity does not undermine the jurisdiction of the AO when a subsequent notice under Section 148A(d) is correctly addressed to the merged entity. The Delhi High Court …
The court referred to Clause (5) of Section 16 , inserted by the Finance (No. 2) Act, 2024, which allows ITC claims for late-filed GST returns effective from July 1, 2017. ITC allowed on Late GSTR-3B Filing: In a pivotal …
The high court clarified that it is improper to dismiss an appeal for non-payment of fees without giving the appellant an opportunity to rectify any deficiencies. In a significant ruling, the Punjab and Haryana High Court has made a noteworthy …
The bench concluded that the applicant suffered significant prejudice due to procedural lapses. Consequently, the impugned order was quashed. Quasi-Judicial Orders: The Allahabad High Court, in the case of Agmotex Fabrics Private Limited vs. State of Uttar Pradesh (W.T. No. …
The Court questioned how, during assessment proceedings for 2011-12, the authorities could examine the business nature and extent of the assessee’s activities dating back to 1999-2000. In a significant judgment in Kings Infra Ventures Ltd vs. ACIT (ITA No. 28/2023), …
Delhi High Court Ruling in case of Metal One Corporation India Pvt. Ltd. & Sony India Private Limited vs. UOI, W.P.(C) 14945/2023, decided on 22-10-2024] The Delhi High Court has recently scrutinized the legitimacy of Goods and Services Tax (GST) …
The court emphasized that Section 119(2)(b) is a beneficial provision, intended to allow for exceptions and refunds in cases of genuine hardship. Decisions made under this provision must include proper justification, aligning with both procedural fairness and the legislative intent …
The high court instructed the Appellate Authority to review the appeal on its merits, considering the pre-deposit made from the Electronic Credit Ledger as adequate. Pre-Deposit for GST Appeals using ECL: The Patna High Court recently issued a significant ruling …
The Court highlighted that a civil suit needs to be filed as per Rule 11(6) of 2nd Schedule of Income Tax Act, by the party against whom the attachment order has been issued, to establish their rights over the disputed …
Penalty Order was Overturned by the High Court Because the Vehicle Number was Updated in Part B of the GST e-way bill, but not in the Bilty. The Allahabad High Court, in case of Abhishek Sales vs State of UP …