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All High Courts

HC Grants Bail in ₹21.16 Crore GST Scam with Fake Firms & Illicit ITC

March 22, 2024 1566 Views 0 comment Print

Explore the Rajasthan High Court’s decision to grant bail in a ₹21.16 crore GST scam involving fake firms & illicit input tax credit (ITC). Understand the legal arguments, precedents, and implications of the judgment.

HC Quashes Reassessment Notice: Approval Granted Without Application of Mind

March 22, 2024 1173 Views 0 comment Print

Delhi High Court judgment in Sanjay Kumar Vs ACIT reveals flaws in reassessment proceedings, jurisdictional issues, and errors in income tax notice.

Bail Granted in Case of Orchestrating Scheme to Evade GST with Fake Firms

March 22, 2024 921 Views 0 comment Print

Explore the detailed analysis of Nitin Vermas bail application against Union of India & Others. Learn about the allegations, evidence, and legal perspectives.

Rajasthan HC Grants Bail in Rs. 72 Crore Alleged Fake Invoicing Case

March 22, 2024 1116 Views 0 comment Print

Detailed analysis of Rajasthan High Courts judgment in Lakshya Agarwals bail case involving Rs. 72 Crore Alleged Fake Invoicing Case

Petitioner availed Lower ITC than GSTR 2A Amounts: conclusion of AO of wrongful ITC availing indicates non-application of mind

March 22, 2024 2406 Views 0 comment Print

Madras High Court quashes assessment order for availing lower Input Tax Credit than reflected in GSTR 2A, citing non-application of mind. Details of the judgment here.

CESTAT can Dismiss Customs Appeal for Non-Compliance with Pre-Deposit requirement

March 21, 2024 1122 Views 0 comment Print

Delhi High Court rules on G & S International vs. Commissioner of Customs case, affirming CESTAT’s power to dismiss appeals for non-compliance with pre-deposit under Section 129E.

GST Section 75(4): Disjunctive ‘Or’ Signifies Dual Scenarios Requiring Personal Hearing

March 21, 2024 1635 Views 0 comment Print

Section 75(4) of UPGST Act: Use of disjunctive conjunction ‘or’ in statute indicates two distinct scenarios where personal hearing must be granted:

Reopening of assessment u/s. 147 based on change of opinion is unsustainable-in-law: Bombay HC

March 21, 2024 1989 Views 0 comment Print

Bombay High Court held that reopening of assessment under section 147 of the Income Tax Act, without any fresh and tangible material, merely on the basis of change of opinion is unsustainable in law.

Kerala HC stays Income Tax Recovery till disposal of Stay Petition

March 21, 2024 726 Views 0 comment Print

Kerala HC directs Income Tax Department to halt recovery proceedings until disposal of stay petition in Koothery Narayanan Vijayan’s case against assessment order.

Delhi HC Upholds Custom Broker Licence Suspension for Third-party Use

March 21, 2024 1107 Views 0 comment Print

Delhi High Court upholds suspension of customs broker license for fraudulent permit to third parties, ruling in favor of Commissioner of Customs.

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