Supreme Court and High Courts Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![Allahabad HC Quashes Huge Tax Demand: Income Tax Dept Slapped with Rs. 50 Lakhs Cost for Abuse of Power and Violation of Natural Principles [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Allahabad-HC-Tax-Demand-Income-Tax-Dept-Abuse-Violation-of-Natural-Principles-taxscan.jpeg "Allahabad HC Quashes Huge Tax Demand: Income Tax Dept Slapped with Rs. 50 Lakhs Cost for Abuse of Power and Violation of Natural Principles [Read Order]")
![Income Tax Dept Blatantly Violating Natural Justice Principles, Taxpayers cannot Suffer and Put to Harassment: Allahabad HC Imposes Cost of Rs. 50,000 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Income-Tax-Dept-Violating-Natural-Justice-Principles-Taxpayers-Harassment-Allahabad-HC-taxscan.jpg "Income Tax Dept Blatantly Violating Natural Justice Principles, Taxpayers cannot Suffer and Put to Harassment: Allahabad HC Imposes Cost of Rs. 50,000 [Read Order]")
![Refusal of Refund of License fee to Model Shops due to Covid Restrictions are Prima Facia Arbitrary: Allahabad HC asks Explanation from Govt [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Refund-License-fee-Model-Shops-Covid-Restrictions-Prima-Facia-Arbitrary-Allahabad-HC-taxscan.jpeg "Refusal of Refund of License fee to Model Shops due to Covid Restrictions are Prima Facia Arbitrary: Allahabad HC asks Explanation from Govt [Read Order]")
![Allahabad HC directs GST Dept. to Refund the Amount Unlawfully Collected along with Interest on Delayed Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Allahabad-High-Court-department-Refund-Delayed-Refund-Taxscan.jpg "Allahabad HC directs GST Dept. to Refund the Amount Unlawfully Collected along with Interest on Delayed Refund [Read Order]")
Notice issued without Jurisdiction is Invalid: Allahabad HC quashes Re-Assessment Order [Read Order]
A division bench of the Allahabad High Court comprising Justice Surya Prakash Kesarwani and Justice Jayant Banerji has ruled that once the notice under Section 148 of the Income Tax Act, 1961, issued...
![Notice issued without Jurisdiction is Invalid: Allahabad HC quashes Re-Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Notice-Jurisdiction-Allahabad-HC-Re-Assessment-Order-taxscan.jpg "Notice issued without Jurisdiction is Invalid: Allahabad HC quashes Re-Assessment Order [Read Order]")
![Mere Digital Signing on Re-Assessment Notice won’t be Valid: Allahabad High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Digital-Signing-Re-Assessment-Notice-Re-assessment-Allahabad-High-Court-Taxscan.jpeg "Mere Digital Signing on Re-Assessment Notice won’t be Valid: Allahabad High Court [Read Order]")
Constitution of GST Appellate Tribunal: Allahabad HC refers PIL to Larger Bench headed by Chief Justice [Read Order]
A two-judge bench of the Allahabad High Court comprising Justices Surya Prakash Kesarwani and Jayant Banerji, while considering a Public Interest Litigation (PIL) has referred the matter to a larger...
![Constitution of GST Appellate Tribunal: Allahabad HC refers PIL to Larger Bench headed by Chief Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Appellate-Tribunal-Allahabad-HC-PIL-Larger-Bench-taxscan.jpg "Constitution of GST Appellate Tribunal: Allahabad HC refers PIL to Larger Bench headed by Chief Justice [Read Order]")
![GST Refund cannot be rejected merely on Ground of Delay: Allahabad High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Refund-cannot-rejected-merely-Ground-Delay-Allahabad-High-Court-Taxscan.jpg "GST Refund cannot be rejected merely on Ground of Delay: Allahabad High Court [Read Order]")
Allahabad HC directs Central Govt. to create State Bench of GSTAT at Prayagraj and Area Benches at Ghaziabad, Lucknow, Varanasi, Agra [Read Judgment]
The Allahabad High Court directed the Central Government to create a State Bench of Goods and Service Tax Appellate Tribunal (GSTAT) at Prayagraj and Area Benches at Ghaziabad, Lucknow, Varanasi, and...
![Allahabad HC directs Central Govt. to create State Bench of GSTAT at Prayagraj and Area Benches at Ghaziabad, Lucknow, Varanasi, Agra [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/02/GSTAT-Allahabad-High-Court-central-government-Taxscan.jpg "Allahabad HC directs Central Govt. to create State Bench of GSTAT at Prayagraj and Area Benches at Ghaziabad, Lucknow, Varanasi, Agra [Read Judgment]")
Allahabad High Court allows inquiry by GST Authorities collaterally with the Proceedings [Read Judgment]
The Allahabad High Court while dismissing the petition allowed the collateral inquiry proceedings by GST Authorities under Section 70 of CGST Act, 2017 collaterally with the proceedings under section...
![Allahabad High Court allows inquiry by GST Authorities collaterally with the Proceedings [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/01/Allahabad-High-Court-GST-GST-Authorities-Inquiry-Taxscan.jpg "Allahabad High Court allows inquiry by GST Authorities collaterally with the Proceedings [Read Judgment]")
Indian Oil can’t make declaration under SVLDRS for Superior Kerosene Oil as it is an excisable goods even if GST is levied: Allahabad High Court [Read Judgment]
The Allahabad High Court held that Superior Kerosene Oil (SKO) shall continue to be an excisable goods even if GST on the supply of Kerosene Oil is levied. So Indian Oil was not eligible to make a...
![Indian Oil can’t make declaration under SVLDRS for Superior Kerosene Oil as it is an excisable goods even if GST is levied: Allahabad High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Indian-Oil-SVLDRS-Superior-Kerosene-Oil-excisable-goods-GST-Allahabad-High-Court-Taxscan.jpg "Indian Oil can’t make declaration under SVLDRS for Superior Kerosene Oil as it is an excisable goods even if GST is levied: Allahabad High Court [Read Judgment]")