Delhi High Court held that Section 153C as application at relevant time didn’t contemplate two tier recordal of satisfaction. Thus, proceedings u/s. 153C couldn’t have been triggered mechanically without formation of opinion by AO of non-searched person.
Bombay High Court held that reassessment proceeding u/s. 148 initiated against non-existing company is not sustainable in law in as much as the department was already informed about the merger. Accordingly, notice quashed.
Kerala High Court dismisses writ petition challenging luxury tax assessment, citing the availability of a statutory appeal.
Delhi High Court directs NFAC to expedite pending appeals, expressing concern over prolonged delays in taxpayer cases, including a two-year-old pending appeal.
Madras High Court quashes GST order against P. Rajasekaran, citing violation of natural justice. Petitioner granted relief on depositing 10% of disputed tax.
Kerala HC dismisses EKK Infrastructure’s writ petition on cross-examination in an income tax case, ruling it premature. Read the key judicial observations.
Orissa High Court denies pre-arrest bail to GST Officer accused of embezzling ₹71.03 lakhs, citing the seriousness of the economic offense.
Gujarat High Court sets aside a GST demand order for violating natural justice by denying a personal hearing, remanding the matter for fresh adjudication.
Chhattisgarh HC sets aside tax pre-deposit order, directing reconsideration per judicial guidelines on stay applications in pending income tax appeals.
Kerala HC denies Neo Classic Cruise’s plea against GST order, ruling classification disputes must be appealed under Section 107, not challenged via writ petition.
