Supreme Court & High Courts Weekly Round-up
This weekly roundup analytically summarizes the key stories related to the Supreme Court and the High Court reported at Taxscan.in from 24th November...
![Challenge by Central Excise Inspector on Illegality in allocation of Zone of Posting After Years Delay is Not Acceptable: Gauhati HC Sets Aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Gauhati-high-court-Illegality-in-allocation-Zone-Allocation-taxscan-1.jpg "Challenge by Central Excise Inspector on Illegality in allocation of Zone of Posting After Years Delay is Not Acceptable: Gauhati HC Sets Aside Order [Read Order]")
![Gauhati HC Directs to File Application u/s 249(4) of Income Tax as Tax Dues mentioned under ITR were Paid [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-Gauhati-HC-Income-Tax-Act-ITR-income-tax-return-TAXSCAN.jpg "Gauhati HC Directs to File Application u/s 249(4) of Income Tax as Tax Dues mentioned under ITR were Paid [Read Order]")
![Filing of Turnover in a tender process would not exempt from furnishing the Income Tax Return: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Gauhati-High-Court-ITR-Filing-turnover-in-tender-process-ITR-filing-exemption-taxscan.jpg "Filing of Turnover in a tender process would not exempt from furnishing the Income Tax Return: Gauhati HC [Read Order]")
![Wrongful Deposit of TDS By Employer: Gauhati HC Denies Interest u/s 244A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Gauhati-HC-Gauhati-High-Court-Income-Tax-Act-Wrongful-Deposit-TDS-Income-Tax-Gauhati-HC-Denies-Interest-Section-244A-of-the-Income-Tax-Act-taxscan.jpg "Wrongful Deposit of TDS By Employer: Gauhati HC Denies Interest u/s 244A of Income Tax Act [Read Order]")
CIT(A) Deleted Rs.120.55 Crore Income Tax Addition In Hasty Manner: Gauhati HC Refuses to Initiate Disciplinary Action Against CIT(A) [Read Order]
The Gauhati High Court has held that disciplinary action against CIT (A) could not be initiated for deleting Rs. 120.55 crore income tax addition in a hasty manner. The court held that the gravity of...
![CIT(A) Deleted Rs.120.55 Crore Income Tax Addition In Hasty Manner: Gauhati HC Refuses to Initiate Disciplinary Action Against CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-Gauhati-High-Court-income-tax-addition-Hasty-Manner-TAXSCAN.jpg "CIT(A) Deleted Rs.120.55 Crore Income Tax Addition In Hasty Manner: Gauhati HC Refuses to Initiate Disciplinary Action Against CIT(A) [Read Order]")
Proceedings u/s 11A of Central Excise Act cannot be Initiated in Absence of any Deliberate or Willful Suppression: Gauhati HC [Read Order]
The Gauhati High Court held that proceedings under section 11A of Central Excise Act, 1944 cannot be initiated in absence of any deliberate or willful suppression or mis-statement of facts by the...
![Proceedings u/s 11A of Central Excise Act cannot be Initiated in Absence of any Deliberate or Willful Suppression: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Excise-Central-Excise-Central-Excise-Act-Gauhati-High-Court-TAXSCAN.jpg "Proceedings u/s 11A of Central Excise Act cannot be Initiated in Absence of any Deliberate or Willful Suppression: Gauhati HC [Read Order]")
![Summary of SCN in GST DRC 01 not same as SCN u/s 73 (1) of CGST Act: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-GST-DRC-01-GST-Act-CGST-Act-Show-Cause-Notice-in-GST-TAXSCAN.jpg "Summary of SCN in GST DRC 01 not same as SCN u/s 73 (1) of CGST Act: Gauhati HC [Read Order]")
Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]
The Gauhati High Court has held that Summary of Show Cause Notice in Form GST DRC-01 not amounts to a valid Show Cause Notice (SCN) under Section 73 of the Central Goods and Services Tax (CGST) Act,...
![Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Delhi-HC-CGST-Act-GST-SCN-Show-Cause-Notice-Delhi-HC-GST-Demand-Order-Taxscan.jpg "Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]")
No Exception to Retailer From Assam GST Registration Without Supporting Materials: Gauhati HC [Read Order]
The Gauhati High Court in its recent case held that there is no exception to retailer from registration under the Assam Goods and Services Tax Act 2017, without any materials placed on record to...
![No Exception to Retailer From Assam GST Registration Without Supporting Materials: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Assam-GST-Registration-Supporting-Materials-Gauhati-HC-TAXSCAN.jpg "No Exception to Retailer From Assam GST Registration Without Supporting Materials: Gauhati HC [Read Order]")
SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle [Read Order]
In a recent case, the Gauhati High Court set aside the order passed in violation of natural justice principle. The Court observed that show cause notice under Central Goods and Service Tax Act, 2017...
![SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CGST-SCN-Central-Goods-and-Service-Tax-Act-show-cause-notice-Gauhati-High-Court-Natural-Justice-Principle-taxscan.jpg "SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle [Read Order]")
Explanation Inserted to S. 14A of Income Tax Act vide Finance Act, 2022 Applicable Prospectively: Gauhati HC [Read Order]
The Gauhati High Court, in a recent case has held that the explanation inserted to Section 14A of the Income Tax Act, 1961 vide Finance Act, 2022 is applicable prospectively. Further held...
![Explanation Inserted to S. 14A of Income Tax Act vide Finance Act, 2022 Applicable Prospectively: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Gauhati-HC-Gauhati-High-Court-Finance-Act-Section-14A-of-the-Income-Tax-Act-Explanation-inserted-2022-Applicable-Prospectively-High-Court-News-taxscan.jpg "Explanation Inserted to S. 14A of Income Tax Act vide Finance Act, 2022 Applicable Prospectively: Gauhati HC [Read Order]")