Bombay High Court has cautioned tax officers for significant delays in serving assessment orders on taxpayers. The court quashed an assessment order due to lack of diligence and emphasized principles of natural justice.
Allahabad High Court sets aside goods seizure, citing no GST provision for declaring transportation routes. Analysis of the Om Prakash Kuldeep Kumar case.
Allahabad High Court quashes a GST penalty under Section 129, citing arbitrary actions and no intent to evade tax, imposing heavy costs on the Revenue.
Karnataka High Court upholds the ITAT’s decision to delete additions made by Revenue concerning undisclosed income from investments in shell companies.
Delhi High Court held that section 205 of the Income Tax Act puts a bar on direct demand against the assessee to the extent where TDS is deducted from his income. It is irrelevant whether TDS is deposited or not and whether Form No. 16A is issued or not.
Delhi High Court rejected granting of bail on medical ground stating that he applicant is not suffering from any life threatening condition or sickness or infirmity which involves danger to his life and for which treatment cannot be provided to the applicant in jail.
Madras High Court remits a case back to the authorities, asking them to review a delay in filing a tax application under Section 264 of the Income Tax Act.
Madras High Court dismisses a writ petition challenging an assessment order, directing the petitioner to explore remedies through the Appellate Commissioner.
Madras High Court sets aside an order passed by the ITO for failing to consider an adjournment request and requests the petitioner to submit supporting documents
Delhi High Court concluded that Appellate Authority failed to consider the contention of the petitioner that there was no supply of service via-a-vis refund of GST. Accordingly, matter remanded to Appellate Authority.
