The High Court refused anticipatory bail, holding that the investigation into the alleged liquor syndicate was at a crucial stage and required custodial interrogation of the accused. The Court found no exceptional circumstances warranting pre-arrest protection.
The High Court remitted the GST matter for fresh consideration after the taxpayer agreed to deposit 25% of the disputed tax. The Court also directed submission of a reply to the show cause notice within the prescribed period.
The Calcutta High Court held that refund adjustment against a disputed tax demand was unsustainable when both a stay application and appeal remained pending. The Court directed release of the refund with interest and barred coercive recovery until the stay application is decided.
The High Court questioned the Revenue’s refusal to grant credit for advance tax and TDS despite substantial amounts already lying with the Government. The matter was directed towards reconsideration through a fresh assessment.
Bombay High Court quashed income tax reassessment proceedings after holding that the PAN was not transferred to the competent jurisdictional officer and the Section 148 notice was issued by an officer lacking authority.
The Calcutta High Court upheld the ITAT’s decision quashing the assessment after finding that the notice under Section 143(2) was issued by an officer lacking jurisdiction. The Court held that such a defect is incurable and strikes at the root of the proceedings.
The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violated principles of natural justice. The assessment order was therefore set aside and remanded for fresh proceedings.
The Court held that although filing the audit report along with the return is directory, complete failure to furnish the report is fatal to the deduction claim. The ruling emphasizes that statutory benefits cannot be granted without substantive compliance.
The Court set aside a GST demand order after finding that the personal hearing was scheduled before the last date for filing a reply. The ruling underscores that statutory hearing requirements cannot be reduced to a procedural formality.
Saurabh Kumar Gupta Vs Union of India (Allahabad High Court) The Allahabad High Court dismissed the writ petition challenging the order dated 30.12.2025 passed by the Deputy Commissioner, CGST & Central Excise, Division-I, Lucknow, whereby a penalty of ₹38,12,904 was imposed upon the petitioner under Section 122(1)(A) of the CGST Act, 2017. The case arose […]
