Allahabad High Court held that second attachment of bank account under section 83 of the Central Goods and Services Tax Act without providing fresh reasons is illegal, arbitrary and non est in law. Accordingly, provisional attachment order quashed.
Delhi High Court held that cancellation of GST registration with retrospective effect without providing any intelligible reason for cancellation is unsustainable. Accordingly, impugned cancellation order is void.
Madras High Court held that under the guise of investigation, order freezing the entire account without quantifying the amount and period cannot be passed. Such order will be construed as violation of the fundamental rights of trade and business.
Supreme Court rules that legal professionals are not immune from prosecution for criminal acts, stressing that lawyers must uphold responsibility in court proceedings. SLP Case 2024.
Assessee-customs broker firm had challenged the suspension of its license by the Principal Commissioner of Customs, Chennai, and subsequent proceedings initiated for the revocation of its license.
Where AO failed to issue a notice under Section 143(2) and proceed directly by rejecting the return filed by assessee, the reassessment action would thus be liable to be quashed.
Delhi High Court held that that there was no justification for the respondents to issue notices afresh seeking to reopen the proceedings which had been concluded prior to the judgment passed in Ashish Agarwal.
ITAT Chennai held that no findings have been rendered on various documentary evidences furnished by the assessee. Accordingly, matter restored in view of violation of the principle of natural justice.
Rajasthan High Court held that addition on account of bogus accommodation entries merely based on admission of assessee in absence of any corroborative evidence unjustified. Thus, addition held as unsustainable.
ITAT Pune held that exemption under section 54F of the Income Tax Act entirely allowed as entire amount re-invested by the assessee and name of the son taken only as a proforma purchaser.
