The High Court set aside the termination of an employee accused of submitting false educational documents, holding that no enquiry or hearing was conducted. The order was found to be stigmatic and punitive, violating principles of natural justice.
The High Court granted a second opportunity after finding that assessment orders were passed without reply, as notices were sent to an old employee’s email ID.
The High Court set aside the discharge of a company director in proceedings under Section 276B, holding that the Trial Court’s finding was common and already overturned for the Managing Director. The matter was remitted, granting liberty to contest involvement in day-to-day affairs.
Karnataka High Court held that refund of accumulated Input Tax Credit in case where the input and output tax are the same is allowed. Accordingly, order is liable to be set aside and refund claim deserved to be allowed.
The High Court held that salaries paid to foreign employees are excluded from GST under Schedule III as they arise from an employer-employee relationship. The IGST demand, interest, and penalty were quashed.
Once the Central Government notified the Faceless Scheme for reassessment (effective March 29, 2022), the JAO was effectively divested of the power to issue notices under Section 148. The issuance of a notice by a JAO instead of the National Faceless Assessment Centre (NFAC) was a jurisdictional error that could not be cured.
The High Court held that denial of waiver under Section 234C must be supported by reasons. A cryptic order ignoring CBDT guidelines was remanded for fresh consideration.
The High Court held that consolidating several tax periods into one composite show cause notice is impermissible under GST law. Proceedings based on such notices were quashed, with liberty granted to initiate fresh action lawfully.
The High Court set aside the revisional order as it failed to consider high-pitched assessment and hardship. The matter was remanded for fresh consideration under binding instructions.
The Court held that Explanation 1(f) to Section 115JB does not expressly permit addition of Section 14A disallowance, leading to dismissal of the Revenue s appeal.
