![Enquiry u/s 148A(d) is only to Extent of (Un) Availability of Information Showing Income Escapement: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Allahabad-HC-directs-Lucknow-GST-Commissionerate-not-to-Harass-Practicing-Advocates-to-Pay-Service-Tax-GST-TAXSCAN.jpg "Enquiry u/s 148A(d) is only to Extent of (Un) Availability of Information Showing Income Escapement: Allahabad HC [Read Order]")
Enquiry u/s 148A(d) is only to Extent of (Un) Availability of Information Showing Income Escapement: Allahabad HC [Read Order]
In a significant case, the Allahabad High Court has held that enquiry under section 148A(d) of the Income Tax Act, 1961 applies only to the extent of...
![No Addition can be made by Way of Disallowance of Capital Loss on Account of no Change in Real Ownership of Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Addition-No-Addition-can-be-made-Disallowance-of-Capital-Loss-on-Account-Account-Disallowance-Capital-Loss-Way-of-Disallowance-Real-Ownership-of-Company-Ownership-of-Company-taxscan.jpg "No Addition can be made by Way of Disallowance of Capital Loss on Account of no Change in Real Ownership of Company: ITAT [Read Order]")
![Indian Made Foreign Liquor not included in Reversed Entry Act of 2007: Allahabad HC set aside Entry Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Indian-Made-Foreign-Liquor-Foreign-Liquor-Reversed-Entry-Act-of-2007-Reversed-Entry-Act-Allahabad-High-Court-Entry-Tax-Demand-Entry-Tax-Tax-Demand-taxscan.jpg "Indian Made Foreign Liquor not included in Reversed Entry Act of 2007: Allahabad HC set aside Entry Tax Demand [Read Order]")
No Cancellation of GST Registration by merely describing Firm as Bogus: Allahabad HC directs to issue Fresh Notice u/s 29(2) of UP GST Act [Read Order]
The Allahabad High Court directed to issue fresh notice under Section 29(2) of the Uttar Pradesh Goods and Services Tax Act, 2017(UPGST Act) and observed that no cancellation of the GST...
![No Cancellation of GST Registration by merely describing Firm as Bogus: Allahabad HC directs to issue Fresh Notice u/s 29(2) of UP GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Cancellation-of-GST-Registration-by-merely-describing-Firm-as-Bogus-Allahabad-HC-directs-to-issue-Fresh-Notice-us-292-of-UP-GST-Act-TAXSCAN.jpg "No Cancellation of GST Registration by merely describing Firm as Bogus: Allahabad HC directs to issue Fresh Notice u/s 29(2) of UP GST Act [Read Order]")
Allahabad HC upholds Tax Penalty u/s 74 UPGST Act imposed on Resort Owner based on Corroborative Evidence [Read Order]
The Allahabad High Court upheld the tax penalty under Section 74 Uttar Pradesh Goods and Service Tax Act (UPGST Act) imposed on Resort Owner based on Corroborative Evidence. The appeal was filed...
![Allahabad HC upholds Tax Penalty u/s 74 UPGST Act imposed on Resort Owner based on Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Allahabad-Highcourt-upholds-Tax-Penalty-UPGST-Act-Resort-Owner-Corroborative-Evidence-Allahabad-Highcourt-taxscan.jpeg "Allahabad HC upholds Tax Penalty u/s 74 UPGST Act imposed on Resort Owner based on Corroborative Evidence [Read Order]")
Tax Officer must have to provide Personal Opportunity of Hearing even without Request from Assessee u/s 73 of WBGST Act: Calcutta HC [Read Order]
A Single Bench of the Calcutta High Court observed that the Tax Officer must have to provide personal opportunity of hearing even without request from assessee under Section 73 of West Bengal Goods...
![Tax Officer must have to provide Personal Opportunity of Hearing even without Request from Assessee u/s 73 of WBGST Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Tax-Officer-personal-opportunity-of-hearing-WBGST-Act-Calcutta-High-Court-Request-from-Assessee-Assessee-taxscan.jpg "Tax Officer must have to provide Personal Opportunity of Hearing even without Request from Assessee u/s 73 of WBGST Act: Calcutta HC [Read Order]")
4 Months Limit to be liberally Interpreted: Allahabad HC Restores GST Appeal Filed u/s 107 on 121st Day [Read Order]
The Allahabad High Court has held that 4 months limit should be liberally interpreted and restored the appeal filed under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 on the...
![4 Months Limit to be liberally Interpreted: Allahabad HC Restores GST Appeal Filed u/s 107 on 121st Day [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Allahabad-High-Court-Restores-GST-Appeal-Filed-Allahabad-High-Court-GST-Appeal-GST-Allahabad-High-Court-Restores-GST-Appeal-Taxscan.jpg "4 Months Limit to be liberally Interpreted: Allahabad HC Restores GST Appeal Filed u/s 107 on 121st Day [Read Order]")
Wilful Disobedience of Judgement: Allahabad HC directs Income Tax Officer to Comply with Judgement within 3 Months [Read Order]
In a recent ruling, the bench of Justice Rohit Ranjan Agarwal of Allahabad High Court granted relief to the Chief Income tax Officer committing contempt of court. According to the contempt of...
![Wilful Disobedience of Judgement: Allahabad HC directs Income Tax Officer to Comply with Judgement within 3 Months [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/disobedience-of-Judgement-Allahabad-Highcourt-Income-Tax-Officer-taxscan.jpg "Wilful Disobedience of Judgement: Allahabad HC directs Income Tax Officer to Comply with Judgement within 3 Months [Read Order]")
![Failure to Submit Reply within Allotted Time: Allahabad HC Dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Allahabad-Highcourt-Writ-Petition-taxscan.jpg "Failure to Submit Reply within Allotted Time: Allahabad HC Dismisses Writ Petition [Read Order]")
E-Way Bill: Allahabad HC allows assessee to Release Detained Goods on paying 200% of GST on Invoice Value [Read Order]
The Allahabad High Court allowed the assessee to release detained goods without e-waybills after paying 200% of Goods and Services Tax on invoice value. It was alleged that the petitioners S.K....
![E-Way Bill: Allahabad HC allows assessee to Release Detained Goods on paying 200% of GST on Invoice Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/E-Way-Bill-Allahabad-Highcourt-Detained-Goods-GST-on-Invoice-Value-GST-taxscan.jpg "E-Way Bill: Allahabad HC allows assessee to Release Detained Goods on paying 200% of GST on Invoice Value [Read Order]")