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Judiciary

Section 271(1)(c) Penalty Notices Without Specific Limb Quashed: Delhi HC

October 17, 2025 831 Views 0 comment Print

The Delhi High Court, in CIT v. Corteva Agriscience Pvt. Ltd., dismissed the Revenues appeals, confirming that penalty notices under Section 271(1)(c) of the Income Tax Act, 1961.

ITAT Deletes ₹15 Crore Section 68 Cash Credit Addition on Old Car Sales Proceed

October 17, 2025 786 Views 0 comment Print

The Tribunal found the addition uncalled for. cash deposits from the sale of old vehicles, accepted as genuine sales by the AO, cannot be treated as unexplained cash credit under Section 68 merely for the absence of buyers’ PAN or address details.

Section 10(10A) Commutation Pension Exemption allowable Despite Subsequent Employment

October 17, 2025 873 Views 0 comment Print

The ITAT Chandigarh ruled in Arun Dhir vs DCIT that a lump sum in lieu of pension is exempt under Section 10(10A), rejecting the necessity of receiving it strictly upon superannuation.

E-Way Bill Produced Post-Interception Does Not Invalidate GST Seizure: Allahabad HC

October 17, 2025 1221 Views 0 comment Print

Allahabad High Court dismisses Mohini Traders’ writ, upholding GST seizure and penalty as e-way bill was produced after goods were intercepted.

Illness and Hidden Portal Notice Void GST Order: Delhi HC

October 17, 2025 525 Views 0 comment Print

Delhi High Court sets aside an ex-parte GST order against Ruchika Industries, accepting that the proprietor’s serious illness and the notice being uploaded to an obscure portal tab denied a fair hearing.

Delhi HC Remands GST SCN Uploaded to Obscure Portal Tab for Fresh Hearing

October 17, 2025 366 Views 0 comment Print

Delhi HC sets aside a tax order against Allied LPG Appliances, ruling that a show-cause notice hidden in the GST portal’s Additional Notices Tab denied the petitioner a fair hearing. Judicial precedents cited.

Delhi HC Rationalizes Pre-Deposit for Overlapping Fictitious ITC Appeals

October 17, 2025 384 Views 0 comment Print

Delhi High Court allows R.U. Overseas to file appeals against overlapping GST demands related to fictitious ITC and waives pre-deposit for the order with overlapping tax claims.

Calcutta HC Denies Interest on Refund Adjusted Beyond 20% Pending IT Appeal

October 17, 2025 621 Views 0 comment Print

Calcutta High Court denies immediate interest u/s 244A on a court-directed refund where the underlying tax demand is still pending appeal, deeming the claim premature.

Section 148 Reassessment Stayed Pending SC Verdict: HP HC

October 17, 2025 819 Views 0 comment Print

Himachal Pradesh High Court refuses to decide on the jurisdiction of Section 148 Income Tax notices for AY 2020-21 as a similar issue is pending before the Supreme Court; proceedings are stayed.

Delhi High Court Upholds Notice Service Via GST Portal even if Email Bounces

October 17, 2025 951 Views 0 comment Print

The Delhi High Court in Seven Seas Lights Pvt. Ltd Vs Assistant Commissioner confirmed that uploading a Show Cause Notice and final order on the GST portal constitutes valid service, even if emails bounced.

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