Income tax on property sale: Gujarat HC quashes reassessment notice over ₹92 lakh land sale; here’s why
The Gujarat High Court has quashed a reassessment notice issued by the Income Tax Department in a long-running capital gains dispute,
Tag: HC
Interest on Delayed Payment of GST Arises by Operation of Law and Cannot be Waived by Courts
The Hon’ble Karnataka High Court in The Commissioner of Central Tax & Ors. set aside the order passed by the Learned Single Judge to the extent it issued blanket directions to the Revenue to waive interest, penalty, and the limitation for filing returns/revised returns in respect of delayed returns and payment of tax by a sub-contractor…
Disparity between seigniorage fee paid and supply value declared in GSTR-1 justifies invocation of extended period of limitation under Section 74 of the CGST Act
The Hon’ble Madras High Court in KPR Enterprises dismissed the writ petitions challenging the assessment orders passed under Section 74 of the TNGST Act and held that where the assessee has paid a huge amount ..
No 10% pre-deposit required on any Penalty-only order from SCN issued prior to October 01, 2025
The Hon’ble Delhi High Court in Gaurav Jain & Anr. held that the proviso to Section 107(6) of the CGST Act, as substituted with effect from October 01, 2025, mandating pre-deposit of ten (10%) per cent of the penalty for filing an appeal against an order demanding penalty without involving any demand of tax, …
Advocates ought to be summoned only in rare and exceptional circumstances
The Hon’ble Delhi High Court in Lalitendra Gulani disposed of the writ petition assailing the summons issued under Section 108 of the Customs Act, 1962 to an Advocate calling upon him to disclose a legal opinion rendered to his client on classification of imported goods, after taking on
Ratification is no substitute for recommendation – Notifications travelling beyond GST Council recommendations are ultra vires
The Hon’ble Madras High Court (Madurai Bench) in M/s. Guru and Co. ruled that Central Government cannot travel beyond the recommendations of the GST Council, and that the GST Council, whose power under Article 279A of the Constitution of India is only to make recommendations, does not possess any power to ratify Notifications already issued by the Government.
Unsigned Assessment Order in Form GST DRC-07 is Invalid as Absence of the Assessing Officer’s Signature is an Incurable Jurisdictional Defect
The Hon’ble Andhra Pradesh High Court in Nominee Works Committee Kalavalla and M/s GSN Granites v. Assistant Commissioner (ST) & Ors. [Writ Petition No. 14368 of 2026 dated June 15, 2026] set aside the assessment orders passed in Form GST DRC-07 which did not bear the signature of the Assessing Officer and held
Voluntary Tax Payment Does Not Bar Proceedings Under Section 74 Where Suppression Allegation Remains Uncontested
The Hon’ble Patna High Court in the case of Manju Devi Agarwal held that where the taxpayer voluntarily discharged substantial tax liability after audit but failed to contest allegations of wilful suppression and also admitted liability towards interest and penalty during adjudication
Audit Closure Bars Reopening of Same Issues Under Section 73
The Hon’ble Gauhati High Court in the case of M/s. Surya Businees Private Limited held that once audit proceedings under Section 65 of the CGST/AGST Act had concluded and the assessee had discharged the liability determined in the final
Appellate Authority Cannot Pass “Copy-Paste” Orders Without Independent Application of Mind
The Hon’ble Rajasthan High Court in the case of M/s Ircon Pb Tollway Limited held that where the appellate authority merely reproduces the Order-in-Original verbatim without independent application of mind, the very purpose of the appellate remedy stands frustrated and such conduct amounts to abuse of computer and information technology.