Judicial updates (GST & Income Tax) -11 Jan 2022

GST

Patna HC Quashes GST order passed in violation of Principles of Natural Justice

Sky Vision Media Private Limited Vs State of Bihar (Patna High Court) dated 04 Jan 2022

Cash credit account cannot be provisionally attached- HC issues contempt notice to Principal Commissioner

Manish Scrap Traders Vs Principal Commissioner (Gujarat High Court) dated 05/01/2022

Levy of basic excise duty & NCCD not violative of Article 14 of Constitution

V.S. Products Vs Union of India (Karnataka High Court) dated 04/01/2022

HC quashes Order for not providing hearing opportunity to Assessee

Naresh Aggarwal Agencies Pvt. Ltd. Vs State of Punjab & anr. (Punjab and Haryana HC) dated 21/12/2021

INCOME TAX

Penalty cannot be imposed merely for non-filing of Audit Report Electronically

SLV Housing Development Corporation Vs ACIT (ITAT Bangalore) dated 22/11/2021

CIT cannot invoke section 263 if there was lack of inquiry from the end of AO

Pushp Steel and Mining Private Ltd. Vs PCIT (ITAT Delhi) dated 22/12/2021

RPM method used by Taxpayer cannot be rejected without pointing defect in the same

Randox Laboratories India Private Limited Vs ACIT (ITAT Bangalore) dated 04/01/2022

Regards,

Bipul Kumar

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