Madras High Court remitted the GST assessment for fresh adjudication, directing deposit of the entire disputed tax before reconsideration and fresh hearing.
Allahabad High Court held Cyber Cell cannot freeze an entire bank account and sought safeguards where an advocate’s professional fee is involved.
The High Court held that an assessment order passed without issuing a show cause notice detailing the proposed additions violated the principles of natural justice. The matter was remanded for fresh proceedings after issuing a proper notice.
The Madras High Court held that assessment proceedings should include a show cause notice identifying the proposed additions before passing the final order. The assessment orders were treated as show cause notices and remanded for fresh consideration.
The Bombay High Court held that failure to issue a mandatory show cause notice and draft assessment order under Section 144B rendered the faceless assessment non est. The assessment and demand notice were quashed with liberty for fresh proceedings.
Karnataka High Court held that reopening a completed scrutiny assessment without fresh tangible material is impermissible as it amounts to a change of opinion.
Karnataka High Court held that Section 14A disallowance must be based on actual expenditure and remanded the matter for fresh computation.
Delhi High Court ruled that expenditure cannot be disallowed under Section 14A unless exempt income is actually earned in the relevant year.
Bombay HC held societies only recognize members for administration, not title. Membership cannot be denied over unresolved ownership claims.
Allahabad HC ruled that cyber crime investigations must comply with BNSS requirements, including furnishing the FIR and specifying the lien amount.
