The Rajasthan High Court ordered the CBDT to extend the Tax Audit Report (TAR) due date to October 31, 2025, citing widespread technical glitches on the e-filing portal and a substantial filing shortfall.
Rajasthan High Court held that department is under a statutory obligation to refund the amount with interest @12% p.a.. Therefore, rejection of claim of refund vide order dated 04th January 2023, is unsustainable in the eye of law.
Rajasthan High Court set aside a customs demand notice, ruling that 14-year delay in adjudication was unreasonable and violated principles of natural justice, citing precedents on need for timely quasi-judicial proceedings.
Petitioner is a subsidiary of IDP Education Ltd., a publicly listed Australian Company (IDP Australia). IDP Australia has entered into agreements with various Foreign Universities, inter alia, to assist aspiring students with enrolment with these Foreign Universities.
The Rajasthan High Court orders the refund of Rs. 24 lakh collected during a search, citing no valid demand. The court also imposes a 12% interest and a penalty.
The Rajasthan High Court quashed an order rejecting a charitable trust’s application to condone a delay in filing an audit report (Form 10B), emphasizing that a taxpayer should not suffer due to a professional’s mistake.
The Rajasthan High Court, citing prior judgments, invalidated a reassessment notice under Section 148 of the Income Tax Act because it was issued by a Jurisdictional Assessing Officer instead of the designated Faceless Assessing Officer.
Read how the Rajasthan High Court handled a technical objection by the tax department. The court ruled that an application for the release of seized items should not be rejected due to a missing word in the address, emphasizing the need for diligent processing by officials.
The Rajasthan High Court in Krishan Gopal Gupta vs PCIT has ruled that a notice under Section 148 of the Income Tax Act is invalid if issued by a Jurisdictional Assessing Officer, reaffirming its earlier judgments on the matter.
Rajasthan High Court held CBIC Circular limiting GST refund claims post 18.07.2022 as arbitrary and violative of Article 14, upholding refund rights under Section 54.
