The Allahabad High Court refused bail to an accused in a cyber fraud case involving fake GST registrations, citing strong evidence and the rising threat of digital crimes.
The Tribunal held that the assessee’s income tax return for AY 2013-14 was filed within the permissible time under Section 139. Therefore, the penalty of ₹5,000 imposed under Section 271F was unjustified and was deleted.
The Gujarat High Court allowed restoration of GST registration after confirming full tax, interest, and fee payments in the Electronic Cash Ledger, permitting the petitioner to file pending returns.
The Madras High Court condoned delay in ITR filing, holding that refund claims must be allowed if genuine hardship is proven, despite procedural delays.
The Karnataka High Court quashed a GST adjudication order after finding that the show-cause notice was uploaded under an unconventional portal section, preventing the petitioner from responding.
The Bombay High Court ruled that authorities cannot raise tax demands after a resolution plan’s approval under IBC, setting aside the order as without jurisdiction.
The Bombay High Court held that communication of an ITAT order to a Chartered Accountant does not constitute service on the assessee, condoning a 40-day delay in filing appeal.
The ITAT held that approvals granted under Section 153D without genuine application of mind are invalid, quashing multiple assessment orders. Key takeaway: mechanical or blanket approvals violate procedural requirements and render assessments null.
Citing statutory requirements and CBIC circulars, the Court held that Section 74 cannot be used mechanically without evidence of intent to evade tax, resulting in quashing of orders.
The Tribunal ruled that penalties under Section 43 of BMA cannot be imposed for bona fide reporting mistakes when investments were from legitimate, disclosed funds.
