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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Non-Consideration of Reply. Failure to Consider Petitioner's Detailed Reply in Section 148A(d) Proceedings Renders Order Invalid Due to Non-Application of Mind.

The petitioner, Pierlite India Private Limited, a company incorporated under the Companies Act, 1956, engaged in manufacturing low voltage switchgear ...

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Gujarat High Court Quashes Demand Notice in Income Tax Case Due to Non-Application of Mind and Violation of Natural Justice. Section 156 Notice Set Aside for Lack of Proper Consideration of Petitioner's Reply.

The petitioner, Zydus Infrastructure Private Limited, a company incorporated under the Companies Act, 1956, engaged in development, operation and main...

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Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders for Violation of Natural Justice. Orders set aside as show cause notices and assessment orders were uploaded on GST portal without proper communication to petitioners, violating principles of natural justice.

The Bombay High Court disposed of a batch of writ petitions challenging assessment orders passed under the Central Goods and Services Tax Act, 2017 (C...

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Bombay High Court Quashes Arrest Order Against Guarantors in DRT Recovery Proceedings — Recovery Officer Cannot Order Arrest Without Prior Notice and Hearing Under Section 25 of RDDBFI Act, 1993

The petitioners, Kishor K. Mehta and Rajesh K. Mehta, were directors and guarantors of Beautiful Diamonds Company Limited, which had availed loan faci...

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Bombay High Court Allows Writ Petition in Sabka Vishwas Scheme Case — Petitioner Entitled to Interest on Delayed Refund Under Section 127 of Finance Act, 2019. The court held that the respondents' delay in refunding the amount under the scheme attracts interest liability.

The petitioner, Quant Broking Pvt Ltd, a stock broker and member of various stock exchanges, filed a declaration under the Sabka Vishwas (Legacy Dispu...

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Bombay High Court Dismisses Writ Petition Challenging CESTAT Order Rejecting Recall of Fraud Finding in CENVAT Credit Case. Court holds that CESTAT's finding of mis-statement and fraud was not a reviewable error and that the Tribunal had inherent power to impose costs for abuse of process.

The petitioner, Essel Propack Limited, a company engaged in manufacturing plastic tubes, filed a writ petition under Article 226 of the Constitution o...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — Tribunal's Order Upheld for Lack of Substantial Question of Law. Penalty under Section 271(1)(c) of the Income Tax Act, 1961 for alleged concealment of income was deleted by the Tribunal on finding no deliberate concealment.

The case pertains to an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribu...

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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Case on Handling Charges. Handling charges for registration of motor cycles are not part of sale price under Section 2(25) of MVAT Act, 2002.

The Revenue appealed against an order of the Maharashtra Sales Tax Tribunal which set aside tax on handling charges collected by the respondent, a dea...