Advika Dwivedi
Supreme Court & High Courts Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court & High Courts reported at Taxscan.in during the...
![WhatsApp Chat Between Buyer’s Son and Accountant Has No Evidentiary Value Without 65B Certificate: ITAT deletes S.69A Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/24/250x150_2107539-whatsapp-chat-itat-taxscan.webp "WhatsApp Chat Between Buyer’s Son and Accountant Has No Evidentiary Value Without 65B Certificate: ITAT deletes S.69A Addition [Read Order]")
![Absence of E-Way Bill at Commencement of Transportation Validates Seizure of Goods: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/250x150_2107417-e-way-bill-transpot-validates-goods-allahabad-hc-taxscan.webp "Absence of E-Way Bill at Commencement of Transportation Validates Seizure of Goods: Allahabad HC [Read Order]")
![Three PMLA Provisional Attachments Challenged: Delhi HC refuses to Exercise Writ Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/11/24/250x150_2107532-pmla-delhi-hc-taxscan.webp "Three PMLA Provisional Attachments Challenged: Delhi HC refuses to Exercise Writ Jurisdiction [Read Order]")
![Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107035-madras-hc-gst-belated-gst-return-filing-taxscan.webp "Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]")
![Allahabad High Court Grants Bail after 14 Year Absence from Trial [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107348-allahabad-hc.jfif "Allahabad High Court Grants Bail after 14 Year Absence from Trial [Read Order]")
₹17.7 Crore Penalty on Customs broker Challenge Rejected: Allahabad HC Directs Broker to Avail Appeal [Read Order]
The Allahabad High Court declined to exercise writ jurisdiction to interfere with a penalty of ₹17,71,27,830 imposed on a Customs Broker under Section 114(iii) ofthe Customs Act, 1962. The Court...
![₹17.7 Crore Penalty on Customs broker Challenge Rejected: Allahabad HC Directs Broker to Avail Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107347-customer-broker-challenge-allahabad-hc-taxscan.webp "₹17.7 Crore Penalty on Customs broker Challenge Rejected: Allahabad HC Directs Broker to Avail Appeal [Read Order]")
![Allahabad HC Permits Shifting of SEZ Goods to Bonded Warehouse Amid DRI Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107338-special-economic-zone-taxscan.webp "Allahabad HC Permits Shifting of SEZ Goods to Bonded Warehouse Amid DRI Adjudication [Read Order]")
Refund Withholding Illegal: Calcutta HC holds No Tax Recovery Permissible Without Specific Charging Provision [Read Order]
The Calcutta High Court has held that the Income Tax Department acted without authority in withholding a substantial portion of the petitioner’s refund under Section 245 of the Income Tax Act....
![Refund Withholding Illegal: Calcutta HC holds No Tax Recovery Permissible Without Specific Charging Provision [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106718-calcutta-hc-refund-refund-withholding-illegal-taxscan.webp "Refund Withholding Illegal: Calcutta HC holds No Tax Recovery Permissible Without Specific Charging Provision [Read Order]")
Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]
The Madurai Bench of the Madras High Court has held that a best judgment assessment issued against a non-filer under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017 stands...
![Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106918-madras-high-court-taxscan.webp "Belated Filing of GST Return Automatically Nullifies Best - Judgment Assessment issued u/s 62: Madras HC [Read Order]")
No Error in Assessment as AO Examined All Expenses and Made Due Inquiry: Allahabad HC Upholds ITAT Order [Read Order]
The Pr Commissioner Of Income Tax-1 vs Anjali SinghalThe Allahabad High Court has upheld the Income Tax Appellate Tribunal’s (ITAT) decision, holding that there was no error in the assessment as...
![No Error in Assessment as AO Examined All Expenses and Made Due Inquiry: Allahabad HC Upholds ITAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107185-allahabad-hc-itat-order-taxscan.webp "No Error in Assessment as AO Examined All Expenses and Made Due Inquiry: Allahabad HC Upholds ITAT Order [Read Order]")