Allahabad High Court held that valid service of notice under section 148 of the Income Tax Act is a condition precedent for making reassessment under section 147. Accordingly, non-service of notice on registered email ID is unsustainable in the eyes of law.
Explore the detailed analysis of Nitin Vermas bail application against Union of India & Others. Learn about the allegations, evidence, and legal perspectives.
Section 75(4) of UPGST Act: Use of disjunctive conjunction ‘or’ in statute indicates two distinct scenarios where personal hearing must be granted:
In the absence of “reason to believe” recorded by the authorities, revenue authorities had hopelessly failed to bring out to recordthat the goods (here Arecanuts) imported from outside the country was without valid customs clearance.
Delhi High Court directs re-adjudication in the case of Sandeep Jain vs Union of India regarding denial of Input Tax Credit without considering the petitioner’s reply.
Allahabad High Court held that offence relating to forged GST registration for fraudulent availment of input tax credit involving more than Rs. 2600 crore is serious and hence anticipatory bail of the accused rejected.
Allahabad High Court raps GST Dept for inconsistent approach towards unutilized ITC refund claims, grants relief to Samsung India Electronics. Full judgment analysis.
Allahabad High Court directs CBI to furnish post-trap/arrest memo to Puneet Singh, accused in EPFO bribery case. Get detailed insights into the judgment.
Allahabad High Court rules no penalty for vehicle number discrepancy in consignment note if GST e-waybill is updated. Detailed analysis here.
In Hemant Taneja Vs State Of U.P. case, Allahabad High Court overturns GST penalty, citing proper documentation provided by petitioner. Analysis & implications discussed.
