Patna High Court held that notice must be supported by reasons. Accordingly, since notice issued under section 148 of the Income Tax Act is not supported by reasons the same is liable to be quashed. Thus, writ petition stand allowed.
Writ application challenges unlawful GST recovery despite timely return filing. Court questions tax authorities’ actions and appellate order.
Patna High Court held that there is no jurisdictional error since material/ documents based on which order of assessment has been passed is duly supplied to the assessee. Accordingly, writ petition dismissed.
Patna High Court held that blocking of Electronic Credit Ledger justified since there is sufficient material before department to satisfy with regard to necessity of passing an order under rule 86-A(1) of the CGST Rules, 2017.
Patna High Court held that since the investigation is going on and is in a nascent stage, any interference in the seizure proceedings would have the effect of hampering and stifling proper investigation and adjudication. Accordingly, writ disposed off.
Patna High Court sets aside delayed tax proceedings under Finance Act, 1994 due to failure to act within timeline prescribed in Section 73(4B).
Patna High Court sets aside GST demand due to violations in inspection and tampering of official documents by a tax officer.
Anil Kumar Singh Vs Union of India (Patna High Court) Patna High Court held that not obtaining registration under service tax alone cannot be reason to believe that there is existence of fraud or wilful suppression with intent to evade payment of service tax. Thus, extended period of limitation not applicable. Facts- The petitioner is […]
Patna High Court held that reassessment proceedings initiated on the basis of incorrect information which was not supported by any material is not sustainable in law. Accordingly, order passed thereon is liable to be quashed.
Patna High Court held that compounding charge should be deposited by the petitioner abiding his statement and issue of apportionment of compounding charges should be considered by the Secretary, Rural Works Department.
