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Search results for: under Section 263

Delhi HC's Order In Case of Manjit Singh Dhaliwal vs. Commissioner of Income Tax International Taxation 01 New Delhi

Delayed ITR Filing: Delhi HC Denies Canadian Citizen’s Plea, Holds Ignorance of Indian Tax Law No Excuse

The Delhi High Court has ruled that not knowing the tax laws in India is not a valid reason for allowing extra time to file your income tax return u/s 119(2)(b). This decision is based on a specific section of the Income Tax Act from 1961, which states that a genuine hardship must be proven […]

Allahabad HC's Order in The Case of M/S Raghuvansh Agro Farms Ltd. vs State of U.P. and 2 others

GST Returns & E-Way Bills Sufficient to Prove Movement of Goods, Toll Plaza Receipts Not Required: Allahabad HC

The Allahabad High Court, production of toll plaza receipts is not mandatory to establish the actual movement of goods when transactions are supported by valid e-way bills, tax invoices, banking-channel payments, and proper disclosure in GST returns. The Court then ruled that State GST authorities could not investigate or adjudicate cases of Central GST taxpayers […]

Uttarakhand HC Order In The Case of Principal Rajan Rajesh Kumar

Uttarakhand HC: Reopening Assessment U/S 148 Can’t Be Re-Proposed After Rejection

The Uttarakhand High Court has ruled that if a request to reopen a tax assessment under Section 148 of the Income Tax Act is rejected by the appropriate authority, then submitting the same request multiple times is not permitted and lacks legal basis. A division bench including Chief Justice G. Narendar and Justice Subhash Upadhyay […]

Calcutta HC's Order in The Case of Soumyendu Bikash Jana vs The State of West Bengal & Ors

Calcutta HC Quashes GST Appellate Order for Failure to Consider Evidentiary Documents

The Calcutta High Court recently overturned the GST appellate order because the authority did not review the transportation bills and other documents the petitioner had provided before making its decision. The petitioner, Soumyendu Bikash Jana, moved a writ petition before the High Court to contest a GST appellate order issued under Section 107 of the […]

Calcutta HC's Order in The Case of Ramaa Engineering & Anr vs. The State of West Bengal & Ors

Calcutta HC Holds Partner’s Illness a Valid Ground for Condonation of Delay in GST Appeal

The Calcutta High Court recently ruled that the illness of a partner within a partnership firm constitutes a ‘sufficient cause’ for the condonation of delay in filing a statutory appeal. Consequently, the Court set aside the order previously issued by the GST Appellate Authority, reaffirming the principle that genuine medical hardships should be taken into […]

Will the CBDT Access Your Social Media and Emails? Know the Truth

Is the IT Dept Going to Access Your Social Media and Emails? Check the Reality

The Press Information Bureau (PIB) has released a detailed fact-check report after a social media post claimed that the Income Tax Department would be able to access users’ social media accounts, emails, and other digital platform details from April 1, 2026. PIB stated that this post was misleading, specifying that under the provisions of the […]

Allahabad HC's Order In the Case of Adboulevard Media Pvt. Ltd. vs. Additional Commissioner

Allahabad HC Orders Criminal Contempt Against GST Officer for Misleading Affidavit

The Allahabad High Court has ordered the commencement of criminal contempt proceedings against the Additional Commissioner, Grade-2 (Appeal), State Tax, Meerut. This decision comes after the Commissioner submitted a misleading personal affidavit to the Court despite being granted two separate opportunities to rectify the inaccuracies. Justice Piyush Agrawal, noting that the impugned order did not […]

Delhi HC's Order In the Case of M/s Era Infra Engineering Limited vs. Joint Commissioner CGST

Delhi HC Quashes GST Demand Notices, Holds Pre-IBC Statutory Dues Stand Extinguished

The Delhi High Court has quashed demand‑cum‑show cause notices and consequential orders issued via the Goods and Services Tax (GST) Department against the applicant, keeping that statutory dues for periods before the approval of a resolution plan under the Insolvency and Bankruptcy Code (IBC) stand extinguished. The court stated that after a resolution plan is […]

Karnataka HC's Order in The Case of IDP Education India Pvt Ltd vs. The Union Of India

Karnataka HC: Education Services Fall Outside the ‘Intermediary’ Definition; GST Refund Allowed

The Karnataka High Court has annulled a Goods and Services Tax (GST) appellate order issued against an education services company, directing the tax authorities to process a refund exceeding Rs 3.91 crore, which includes applicable interest. The court determined that the services provided by the company do not qualify as those of an “intermediary” under […]

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