The High Court held that failure to conduct mandatory pre-show cause consultation rendered the tax proceedings unsustainable, and remanded the matter to CESTAT for fresh decision on merits.
The High Court dismissed Revenue appeals after holding that the assessee’s activities were charitable in nature, making it eligible for exemption under Section 11. The ruling followed the Supreme Court’s precedent and settled multiple connected tax issues.
The High Court entertained a writ challenging Section 168A notifications, holding that absence of force majeure and alleged breach of natural justice raised a strong arguable case. Recovery was stayed.
The Karnataka High Court set aside an order invalidating a return for alleged non-compliance with Section 44AB audit requirements and directed a fresh hearing on whether turnover actually exceeded ₹10 crores.
The High Court held that registration under Section 12A cannot be granted based solely on oral submissions without documentary proof. The matter was remanded for fresh consideration with liberty to produce additional evidence.
The Court held that though portal upload is valid service, failure to provide effective opportunity and personal hearing vitiated the assessment order.
The High Court quashed a Section 148 notice issued after the surviving limitation period, holding it time-barred under Supreme Court rulings in Ashish Agarwal and Rajeev Bansal.
The Court ruled that personal liability under Section 89 cannot be invoked without giving the director an opportunity to prove absence of negligence. Bank attachment without notice violated natural justice.
The Court quashed a composite assessment order, holding that Sections 73 and 74 require separate show cause notices for each financial year due to distinct limitation periods.
Observing that the charge-sheet had been filed and the maximum punishment under Section 132 was five years, the Court granted bail. It relied on Supreme Court precedent emphasizing that prolonged incarceration and documentary evidence weigh in favour of release.
