Bombay High Court held that re-assessment notice issued u/s. 148 of the Income Tax Act is bad-in-law as being violative of provisions of section 151(ii) of the Act. Accordingly, order passed u/s. 148A(d) liable to be quashed.
The Allahabad High Court disposed of multiple petitions from an individual challenging summoning orders in cheque bounce cases under the Negotiable Instruments Act.
The Calcutta High Court upholds the ITAT’s decision, ruling that the reopening of a tax assessment was invalid due to a lack of independent reasoning by the tax officer.
Calcutta High Court invalidates an ex-parte GST order against Annu Projects Pvt. Ltd., citing the tax authority’s failure to provide a mandatory hearing under Section 75(4).
Allahabad High Court has ruled that a company cannot be denied a GST refund due to a technical error in application form, citing a violation of natural justice.
The Punjab & Haryana High Court has dismissed a petition challenging SARFAESI notices, directing the petitioner to use the alternative remedy available with the DRT and DRAT.
Punjab and Haryana High Court has granted bail to an accused in a ₹7 crore GST fraud case, citing a lengthy trial and petitioner’s lack of a criminal record.
Delhi High Court allows a passenger to file a late appeal against a customs order, citing the department’s failure to provide a personal hearing. The court emphasized the importance of natural justice principles.
The Chattisgarh High Court granted a stay on GST penalty against Ultratech Cement, questioning the use of Section 74 without proven fraud or suppression of facts.
The Madras High Court has upheld a tax order against a deceased person’s firm, dismissing the argument that the order was time-barred. The court granted the petitioner an opportunity to file an appeal.
