Delhi High Court held that the department after issuance of summons couldn’t arrest the respondent/accused unless warrants were issued by the Special Court on requisite grounds. The exercise of power of arrest by the department was totally unjustifiable. Accordingly, bail granted.
Explore the recent Gujarat High Court judgment in PCIT (Central) vs. Swetaben Ghanshyambhai Patel regarding assessments and additions in the absence of incriminating material.
Madras High Court quashes an assessment order in a GST case, emphasizing the importance of serving proper notice and adhering to principles of natural justice.
Jharkhand High Court held that Jharkhand Value Added Tax Act, 2005 [JVAT Act] doesn’t have any provision for initiation of re-assessment proceedings against a re-assessment order. In case assessing authority is allowed to initiate repeated re-assessment proceeding merely on dictate of audit party there would be no finality of assessment.
Revenue had placed no material on record to show that the loose papers were in the hand-writing of assessee and there was no corroborative material on record to prove that the expenditure recorded in the said loose papers was incurred by assessee. Therefore, no addition could be made on account of undisclosed expenses.
Bombay High Court remands 11 refund appeals, instructs petitioner to provide details. A clerical error led to the initial rejection.
Delhi High Court orders re-adjudication for Assessment Year 2019-20, regarding income from the sale of khadi yarn, emphasizing verification of additional documents.
Delhi High Court ruled that attaching bank accounts in GST cases cannot be based on mere assumptions, and the law must be followed.
In the PCIT vs. Schaeffler India Ltd. case, the Gujarat High Court upholds section 35(2AB) deduction, stating that delayed intimation doesn’t negate it.
Explore the Andhra Pradesh High Court judgment on New Morning Star Travels vs. Deputy Commissioner (ST). Analysis of GST assessment order implications.
