High Court Judgments

Section 148, before making the assessment/ reassessment, the Assessing Officer shall serve on the assessee a notice along with a copy of the order passed

Before issuing notice, AO is required to comply with the procedure under section 148A. Issue of notice under section 148A is an opportunity for the assessee to explain his case.

CGST Act Section 129, where any person transports any goods or stores any goods while they are in transit in contravention of the GST law, all such goods and conveyance used shall be liable to detention or seizure

CGST Act Section 132, (2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may

Section 263 (1) The Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may call for and examine the record of any proceeding under income tax Act..

Updated provisions of section 67 of CGST Act 2017 with expert opinions. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–

CGST Act Section 69 , Where the Commissioner has reasons to believe that a person has committed any offence he may, by order, authorise any officer of central tax to arrest such person

CGST Act Section 70, The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document

Section 147, If any income chargeable to tax, in the case of an assessee, has escaped assessment for any assessment year, the Assessing Officer may assess or reassess

Section 292B, No return of income under provisions of Income Tax Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake in such return of income

CGST Act Section 69 , Where the Commissioner has reasons to believe that a person has committed any offence he may, by order, authorise any officer of central tax to arrest such person

CGST Act Section 132, (2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may

CGST Rule 86B, following taxpayers are not allowed to use the amount available in electronic credit ledger to discharge GST dues in excess of ninety-nine per cent

Section 83 (1) During the pendency of any proceedings under CGST Act, the Commissioner may by order in writing attach provisionally any property including bank account

Section 107 (1) Any person aggrieved by any order passed under CGST Act or the SGST Act or the UTGST Act by an adjudicating authority may appeal to Appellate Authority

Updated provisions of section 67 of CGST Act 2017 with expert opinions. (1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–

Rule 138 of CGST Rules, E-WAY RULES, (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-

Section 260A (2A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days if it is satisfied that there was sufficient cause for not filing

CGST Act Section 69 , Where the Commissioner has reasons to believe that a person has committed any offence he may, by order, authorise any officer of central tax to arrest such person

CGST Act Section 70, The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document

Income from property of charitable or religious shall be computed as per provisions of section 11 of the income tax act. Specified income shall not be included in the total income

Cases when section 11 of Income Tax Act will not to apply

Section 14A (1) no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of the total income

Section 147, If any income chargeable to tax, in the case of an assessee, has escaped assessment for any assessment year, the Assessing Officer may assess or reassess

Section 148, before making the assessment/ reassessment, the Assessing Officer shall serve on the assessee a notice along with a copy of the order passed