High Court restrained tax recovery, holding the Section 154 order prima facie breached natural justice by withdrawing exemption without notice.
Bombay High Court restored GST registration after finding return defaults occurred during the COVID period, subject to payment of dues, interest and late fees.
Gujarat High Court upheld deletion of the Section 271D penalty, holding that absence of recorded satisfaction in the assessment order made the penalty unsustainable.
Bombay High Court held Section 153C notices invalid as the satisfaction note was not recorded immediately after the searched person’s assessment.
Bombay High Court dismissed the Revenue’s appeal, holding it could not challenge the ITAT’s addition after not appealing the CIT(A)’s order.
The Madras High Court ruled that employers cannot grant Section 89 relief or refund TDS unless employees submit Form 10E under Section 192(2A). Employees must claim eligible refunds by filing their income-tax returns.
Orissa High Court held that Covid-19 constituted genuine hardship, directed Form 10B to be treated as filed in time, and ordered reconsideration of Section 12A exemption.
The High Court declined to examine bogus purchase issues after holding the Revenue’s appeal not maintainable due to low tax effect.
The Madras High Court dismissed challenges to the transfer of income-tax prosecution cases to the MP/MLA Special Court. It held that the transfer was consistent with the framework arising from the Supreme Court’s directions.
The Madras High Court held that a single GST show cause notice covering multiple financial years is without jurisdiction and impermissible in law. It quashed the notice while permitting fresh proceedings for each financial year separately.
