The Court ruled the order violated principles of natural justice, remanding the matter for fresh adjudication with a direction to grant the petitioner a hearing.
PCIT Vs Subhash And B T Patil And Sons And N V Kharote Construction Pvt Ltd Jv (Bombay High Court) Bombay High Court admitted an appeal concerning substantial questions of law regarding taxation of joint ventures and applicability of TDS provisions under Section 194C of the Income Tax Act, 1961. The appeal challenges the ITAT’s […]
In Murliwala Agrotech Pvt. Ltd. Vs. Union of India, the High Court reiterated that the right to an opportunity of hearing is essential before an IT case transfer, emphasizing that completed group assessments negated the Revenue’s stated reason for transferring the assessee’s file.
Allahabad High Court holds that sums paid under protest can count toward mandatory 10% pre-deposit under Section 107(6) of GST Act; remands matter for appeal hearing.
The Court held that refund delays due to system errors cannot deny exporters interest under Section 56 of the GST Act, directing payment within 12 weeks.
Delhi High Court quashes reassessment for AY 2016-17 in Kusum Healthcare Pvt. Ltd. vs DCIT, holding sanction by PCIT invalid under Section 151 of the Income Tax Act.
The Bombay High Court set aside the Deputy Commissioner’s order retrospectively canceling Dipak Metal Industries’ GST registration, ruling a gross violation of natural justice for serving notice to an outdated address.
The Bombay High Court ordered the restoration of a firm’s cancelled GST registration after it paid all outstanding dues, interest, and late fees, accepting the delay was bona fide. The court imposed an additional ₹50,000 cost payable to a hospital under Corporate Social Responsibility (CSR).
Delhi High Court quashes Section 148A(3) order against Huawei, directing the AO to pass a fresh, reasoned order on the non-resident’s interest income and Section 194LC compliance.
Read the summary of Bhola Yadav Vs. Commissioner of Customs, where the Delhi High Court distinguished the case of a suspended sepoy from established financial hardship precedents to waive the statutory pre-deposit for filing his appeal against a customs penalty.
