Half Yearly Digest of Tax Cases: Supreme Court and High Court Judgments [Part 19]
This half-yearly round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India...
![GST Order shows Rs. 3L Excess over GSTR 3B and 2A Mismatch in SCN: Madras HC directs to Treat Order as SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Order-GSTR-Madras-High-Court-Show-Cause-Notice-SCN-GSTR-3B-GSTR-2A-gst-news-gst-updates-taxscan.jpg "GST Order shows Rs. 3L Excess over GSTR 3B and 2A Mismatch in SCN: Madras HC directs to Treat Order as SCN [Read Order]")
![Madras HC grants 45 Days for Obtaining Documents from a Closed Bank Account under Black Money and Imposition of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/site-img-13.jpg "Madras HC grants 45 Days for Obtaining Documents from a Closed Bank Account under Black Money and Imposition of Income Tax Act [Read Order]")
![GST Demand Confirmed in absence of Reply of Assessee: Madras HC Remands Matter for Reconsideration on Condition of 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-High-Court-GST-Demand-Reconsideration-Goods-and-Service-Tax-petitioner-GST-taxscan.jpg "GST Demand Confirmed in absence of Reply of Assessee: Madras HC Remands Matter for Reconsideration on Condition of 10% Pre-deposit [Read Order]")
Challenge on Condonation of Delay u/s 119(2)(b) of Income Tax Act for filing Form 10-IC : Gauhati HC Lists Matter on July 17th [Read Order]
The Gauhati High Court listed the matter of challenge on condonation of delay under section 119(2)(b) of the Income Tax Act, 1961 for filing Form 10-IC on July 17. The Court directed to obtain...
![Challenge on Condonation of Delay u/s 119(2)(b) of Income Tax Act for filing Form 10-IC : Gauhati HC Lists Matter on July 17th [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Challenge-on-Condonation-Condonation-of-Delay-Income-Tax-Act-Gauhati-High-Court-section-1192b-of-the-Income-Tax-Act-Income-Tax-Authority-incometax-updates-taxscan.jpg "Challenge on Condonation of Delay u/s 119(2)(b) of Income Tax Act for filing Form 10-IC : Gauhati HC Lists Matter on July 17th [Read Order]")
Personal Hearing under GST Act Mandatory not only when requested but also for Adverse Orders: Madras HC [Read Order]
In a recent and significant ruling, the Madras High Court observed that the Personal Hearing under Section 75(4) of GST Act ( Goods and Services Tax ), 2017 is mandatory not only when requested but...
![Personal Hearing under GST Act Mandatory not only when requested but also for Adverse Orders: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Act-Madras-High-Court-GST-Section-754-Goods-and-Services-Tax-GST-updates-GST-news-taxscan.jpg "Personal Hearing under GST Act Mandatory not only when requested but also for Adverse Orders: Madras HC [Read Order]")
Assessment order passed u/s 147 of the Income Tax Act without considering Reply of Assessee is Violative of Natural Justice Principle: Kerala HC [Read Order]
The Kerala High Court held that the assessment order passed under Section 147 of the Income Tax Act, 1961 without considering the reply of the assessee is violative of the principle of natural...
![Assessment order passed u/s 147 of the Income Tax Act without considering Reply of Assessee is Violative of Natural Justice Principle: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Kerala-High-Court-Income-Tax-Act-Section-147-of-the-Income-Tax-Act-natural-justice-Assessment-order-Income-Tax-taxscan.jpg "Assessment order passed u/s 147 of the Income Tax Act without considering Reply of Assessee is Violative of Natural Justice Principle: Kerala HC [Read Order]")
Quantification of Tax Liability cannot be done u/s 130 of GST Act: Allahabad HC Sets aside Ex Parte Order [Read Order]
The Allahabad High Court delivered a significant judgement quashing an ex parte order by the appellate authority stating that the quantification of tax liability cannot be done under Section 130 of...
![Quantification of Tax Liability cannot be done u/s 130 of GST Act: Allahabad HC Sets aside Ex Parte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/site-img-12.jpg "Quantification of Tax Liability cannot be done u/s 130 of GST Act: Allahabad HC Sets aside Ex Parte Order [Read Order]")
Delay in Adjudication of Show Cause Notices: Bombay High Court quashes SCNs against ICICI Home Finance in Excise Matter [Read Order]
The Bombay High Court has quashed a show cause notice in an Excise Case issued against ICICI Home Finance, for delay in adjudication. The Petitioner, a wholly owned subsidiary of ICICI Bank...
Ignored Notice Disqualifies from Natural Justice Plea: Allahabad HC upholds GST Registration Cancellation [Read Order]
The Allahabad High Court has upheld the cancellation of Goods and Services Tax (GST) registration stating that the ignored notice disqualifies the petitioner from claiming a violation of natural...
![Ignored Notice Disqualifies from Natural Justice Plea: Allahabad HC upholds GST Registration Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/HC-upholds-GST-Registration-Registration-Cancellation-Goods-and-Services-Tax-natural-justice-Allahabad-HC-taxscan.jpg "Ignored Notice Disqualifies from Natural Justice Plea: Allahabad HC upholds GST Registration Cancellation [Read Order]")
Unaware of GST Proceedings on Wrongful ITC Availment: Madras HC remanded for Reconsideration on 10% Pre-deposit Condition [Read Order]
The Madras High Court remanded the matter for reconsideration on 10% pre-deposit observing that the petitioner was not heard before GST ( Goods and Services Tax ) assessment order was issued because...
![Unaware of GST Proceedings on Wrongful ITC Availment: Madras HC remanded for Reconsideration on 10% Pre-deposit Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-High-Court-GST-ITC-Pre-deposit-Condition-show-cause-notice-Goods-and-Services-Tax-pre-deposit-taxscan.jpg "Unaware of GST Proceedings on Wrongful ITC Availment: Madras HC remanded for Reconsideration on 10% Pre-deposit Condition [Read Order]")