The Calcutta High Court held that GST authorities cannot seize or seal cash under Section 67 unless it is shown to be useful or relevant to proceedings, and ordered de-sealing of ₹24 lakh cash.
Karnataka HC held that a notice under Section 148A(b) providing less than the statutory seven days is void. All consequential assessments, penalties, and demands were quashed as a result.
The Karnataka High Court held that a charitable trust should not be denied exemption merely for a delayed Form 10B filing caused by genuine oversight. A hyper-technical rejection under Section 119(2)(b) was set aside in favour of a justice-oriented approach.
Court held that a retracted Section 132(4) statement cannot form the sole basis for block assessment when no incriminating material was found during search. The block assessment orders were struck down.
The Delhi High Court held that an assessment order cannot be remanded to the AO without adjudicating the validity of the Section 144 order. The matter was remanded to the CIT(A) to decide jurisdiction first.
The High Court held that a GST demand cannot exceed the amount specified in the show cause notice, setting aside the order for violating Section 75(7) and principles of natural justice.
The Bombay High Court ruled that pineapple slices, tidbits, and fruit cocktail preserved in sugar syrup and canned cannot be classified as “fresh fruits” under Entry A-23 of the Bombay Sales Tax Act, denying tax exemption.
The Court held that once the State Authority initiated proceedings first, the Central Authority could not launch parallel adjudicatory action on the same subject matter. It directed compliance with summons but required coordination to prevent duplicate proceedings.
The High Court held that service of income tax notices on an email ID from a previous return was valid, dismissing the writ petition and directing the assessee to pursue statutory appeal remedies.
The Court held that Section 148 notices issued after 1 April 2021 under TOLA for AY 2015-16 were invalid since the statutory completion period had expired and Section 148A procedure was not followed.
