Delhi High Court in VRG Electronics v. PCIT reaffirms a liberal approach to condoning ITR filing delays under Section 119(2)(b). Court ruled that an accountant’s negligence can constitute genuine hardship.
The Bombay High Court set aside an order denying tax exemption to People’s Mobile Hospitals, a charitable trust, for a delay of 84 days in filing Form 10B. The court ruled that the delay was procedural and not a willful default, emphasizing a “justice-oriented” approach in such cases.
The Karnataka High Court dismissed an appeal by the Income Tax Department, ruling that payments to Syna Media for software licenses are not taxable as royalty, citing the Supreme Court’s precedent in the Engineering Analysis case.
The Allahabad High Court set aside a tax reassessment order against Central Electronics Ltd., ruling that the proceedings were based on an invalid circular.
The Allahabad High Court quashed a trade tax assessment against Avant Grade Carpets, ruling it was time-barred. The court held that the Revenue’s failure to produce server records supported the taxpayer’s claim of the order being “anti-dated” to meet a statutory deadline.
The Orissa High Court has remitted a GST case, allowing a taxpayer to rectify a human error that led to an overclaimed Input Tax Credit.
Andhra Pradesh High Court held that single GST show cause notice cannot be passed in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached.
High Court ordered pending restoration application of assessee before ITAT to be considered expeditiously, while noting a demand raised under Section 156 of Income Tax Act. The court emphasized avoiding unnecessary adjournments.
The Chhattisgarh High Court has granted bail to Aman Kumar Agrawal, accused of fraudulently availing over ₹23 crore in GST input tax credit. The court cited the completion of the investigation and the accused’s cooperation.
The Andhra Pradesh High Court has set aside a GST penalty order for lacking a signature, stating an unsigned notice is invalid regardless of a taxpayer’s delay in challenging it.
