• twitter-icon

Search results for: Section 74

No Additional Powers for IT Officers in the Income Tax Bill 2025

No Additional Powers Granted to IT Officers in Income Tax Bill 2025

In the Central Board of Direct Taxes (CBDT), sources sought to clarify concerns raised about the Income Tax authorities being granted additional powers in the Income Tax Bill 2025, allowing them overriding access to electronic records, including emails, social media, and virtual digital spaces. Central Board of Direct Taxes (CBDT) cited that Section 132 of […]

Himachal Pradesh HC's Order In case of M/s R. T. Pharma vs. Union of India & Ors

HP HC: GSTR-9 and GSTR-9C Filing Before Amnesty Notification Date Can’t Be Denied a Late Fee Waiver

Taxpayers who filed their annual return (GSTR-9) and reconciliation statement (GSTR-9C) before the amnesty notification date can still avail of the late fee waiver benefit, the Himachal Pradesh High Court ruled. It was noted by the bench of Acting Chief Justice Tarlok Singh Chauhan and Justice Satyen Vaidya that the objective of the government for […]

Telangana HC's Order in Case of M/s. Bigleap Technologies and Solutions Pvt. Ltd. V/S State of Telangana & Others

Telangana HC: Unsigned GST SCNs and Orders Can’t Withstand Judicial Scrutiny

The Telangana High Court stated that GST show cause notices and orders lacking the proper officer’s signature cannot withstand judicial scrutiny. The Division Bench of Acting Chief Justice Sujoy Paul and Justice Renuka Yara noted that “since Rule and prescribed Forms mandate requirement of signature of Proper Officer, its violation makes the notice/order vulnerable. Any […]

Andhra Pradesh HC's Order in The Case of M/s Diwakar Road Lines vs. The Union Of India and Others

AP HC: Designated Committee Can Reject Application Under SVLDRS for One-Time Tax Settlement

A writ petition filed by M/s Diwakar Road Lines challenging the rejection of an application to compound all previous service tax by way of a one-time settlement has been dismissed by a division bench of the Andhra Pradesh High Court. It was carried by the bench that even though the regulatory does not specify the […]

Gujarat HC's Order In the Case of Maheshdan Prabhudan Langa vs. State of Gujarat & Ors

Gujarat HC Dismisses Regular Bail Plea of Journalist Mahesh Langa in Alleged GST Fraud Case

The Gujarat High Court on Thursday (February 6) dismissed the regular bail plea of journalist Mahesh Langa in an alleged case of GST fraud along with the fraudulent claim of Input Tax Credit and forgery of documents registered by Rajkot police. Justice MR Mengdey while pronouncing the order said, “Dismissed”. It is not inclined to […]

Mumbai ITAT's Order In the Case of Crisil Limited vs. Assistant Commissioner of Income Tax

Mumbai ITAT: TDS Disallowance on Reimbursements Was Unjustified Due to Tax Compliance

It was carried by the Mumbai Bench of Income Tax Appellate Tribunal (ITAT) that the disallowance of ₹1.07 Crore for non-deduction of Tax Deducted at Source (TDS) on reimbursements u/s 40(a)(ia) of Income Tax Act,1961 was not justified as of the tax compliance. The applicant Crisil Limited had been assessed under section 143(3) with an […]

Delhi HC's Order In the Case of Abhinav Jindal vs. Assistant Commissioner of Income Tax

Delhi HC: Fresh Reassessment Notice Invalid if Issued Beyond Limitation Without Following Due Process

The Delhi High Court carried that if the Revenue issues a reassessment notice to a taxpayer under section 148 of the Income Tax Act, 1961 without following procedure, then later it cannot issue a fresh reassessment notice beyond the specified period, claiming that time spent on earlier litigation is to be excluded for computing limitation. […]

Calcutta HC's Order in the Case of M/s Jyoti Tar Products Private Limited vs. The Deputy Commissioner

Calcutta HC: GST Authorities Must Evaluate Pre-SCN Replies Before Issuing Tax Notices

The Calcutta High Court stated that, before sending a show cause notice regarding a tax issue under the Goods and Services Tax Act (GST) of 2017, officials must first consider the individual’s pre-show cause notice (SCN) reply. It was discovered by the court that the SCN is a replica of the data provided before and […]

Gauhati HC's Order In Case of Dharmendra Agarwal vs The Union of India and 2 ORS

Gauhati HC: GST Commissioner Must Justify Necessity of Arrest Alongside ‘Reasons to Believe’ U/S 69

It was held by the Gauhati High Court that Section 69 of the Central Goods and Services Tax Act 2017, which grants the power to arrest a Commissioner under the Act, needs the authority to not only record ‘reasons to believe’ that a taxpayer committed the specified offence but also determine the necessity to arrest. […]

Follow Us on Google News

Google News

Latest Posts

Best Offer in 2026

Powering India's Taxation Experts with Innovation

Upto 20% Off
Tax, ROC/MCA, XBRL, Payroll, Online GST

Limited Offer, Hurry

Easy to File Tax/GST Returns

Upto 20% Off on Tax Software

    Select Product*

    Genius Software