Natural Justice

Income Tax

HC Quashes Bank Account Attachment of Son for Father’s GST Dues; No Recovery Without Prior Adjudication Under Section 93 | Biz Flow Kit
Byadmin April 18, 2026

HC Quashes Bank Account Attachment of Son for Father’s GST Dues; No Recovery Without Prior Adjudication Under Section 93 The petitioner, Navin Vishwanathan, carried on an independent proprietorship business under the name “M/s Oriental Facility” with a separate GST registration and distinct place of business. His father, who earlier operated a proprietorship under the same…

Read More HC Quashes Bank Account Attachment of Son for Father’s GST Dues; No Recovery Without Prior Adjudication Under Section 93 | Biz Flow Kit
Income Tax

HC Declines to De-Freeze Account Amid Fraud Allegations | Biz Flow Kit
Byadmin April 13, 2026

HC Declines to De-Freeze Account Amid Fraud Allegations The petitioner, Kayast Infotech Private Limited, approached the High Court seeking directions to de-freeze its bank account maintained with Canara Bank, Ludhiana. The company claimed it was a duly registered entity under the Registrar of Companies and GST authorities, receiving payments through digital platforms like Google Pay,…

Read More HC Declines to De-Freeze Account Amid Fraud Allegations | Biz Flow Kit
Income Tax

HC Sets Aside GST Demand Order for Mechanical ITC Mismatch; Orders Fresh Adjudication | Biz Flow Kit
Byadmin April 13, 2026

HC Sets Aside GST Demand Order for Mechanical ITC Mismatch; Orders Fresh Adjudication A steel dealer found themselves in hot water for FY 2017-18 when GST authorities flagged discrepancies between their GSTR-3B, GSTR-1, and GSTR-2A returns. After the usual exchange of notices, the department slapped the dealer with an order for tax, interest, and penalties….

Read More HC Sets Aside GST Demand Order for Mechanical ITC Mismatch; Orders Fresh Adjudication | Biz Flow Kit
Income Tax

HC Restores Right to Contest Seizure in Ongoing Confiscation Proceedings | Biz Flow Kit
Byadmin April 12, 2026

HC Restores Right to Contest Seizure in Ongoing Confiscation Proceedings The appellant, a jewellery company, faced seizure of gold and diamond-studded ornaments in 2017 when its employee was intercepted at Guwahati airport while carrying items stated to belong to customers for repair and polishing. The Customs Department seized the jewellery, alleging improper documentation under the…

Read More HC Restores Right to Contest Seizure in Ongoing Confiscation Proceedings | Biz Flow Kit
Income Tax

ITAT Sets Aside Appeal Dismissal for Non-Prosecution, Orders Fresh Hearing | Biz Flow Kit
Byadmin April 9, 2026

ITAT Sets Aside Appeal Dismissal for Non-Prosecution, Orders Fresh Hearing The assessee, a partnership firm engaged in civil construction, filed its return for AY 2023-24 declaring income of Rs 26,776,510. The case was selected for scrutiny, and assessment was completed at Rs 59,803,455 after making three additions and disallowances for non-deduction of TDS under Sections…

Read More ITAT Sets Aside Appeal Dismissal for Non-Prosecution, Orders Fresh Hearing | Biz Flow Kit
Income Tax

HC Quashes Rectification Order Passed Beyond Limitation; No Notice Issued | Biz Flow Kit
Byadmin April 8, 2026

HC Quashes Rectification Order Passed Beyond Limitation; No Notice Issued The petitioner challenged an order dated 25.03.2022 passed by the Income Tax Officer under Section 154 read with Section 143(3) of the Income Tax Act, 1961. It was contended that the rectification order was passed without issuing prior notice as required under law and was…

Read More HC Quashes Rectification Order Passed Beyond Limitation; No Notice Issued | Biz Flow Kit
Income Tax

HC Sets Aside ITAT Remand; Assessment on Deceased Assessee Quashed | Biz Flow Kit
Byadmin April 8, 2026

HC Sets Aside ITAT Remand; Assessment on Deceased Assessee Quashed The assessee, Late Shri Gopalaiyengar Madabushi Muralidhar, filed his return for AY 2016-17. During the pendency of assessment proceedings, he passed away on 09.11.2017. Despite this, the Assessing Officer completed the assessment on 27.12.2018 in the name of the deceased. Notably, a notice under Section…

Read More HC Sets Aside ITAT Remand; Assessment on Deceased Assessee Quashed | Biz Flow Kit
Income Tax

High Court Quashes Time-Barred Assessment Signed After Limitation Period | Biz Flow Kit
Byadmin April 6, 2026

High Court Quashes Time-Barred Assessment Signed After Limitation Period The assessee filed its return for AY 2023–24, which was taken up for scrutiny. During the process, a show cause notice was issued, replied to, and even a personal hearing was granted. However, no assessment order or demand notice was served at that stage. Despite this,…

Read More High Court Quashes Time-Barred Assessment Signed After Limitation Period | Biz Flow Kit
Income Tax

HC Quashes Assessment for Non-Service of SCN, Orders Fresh Proceedings | Biz Flow Kit
Byadmin April 3, 2026

HC Quashes Assessment for Non-Service of SCN, Orders Fresh Proceedings The petitioner, Sunil Kumar Sahoo, proprietor of M/s. Bhagabati Cashew, challenged an assessment order dated November 14, 2017, and a subsequent demand notice for the Assessment Year 2015-16. The dispute arose following a survey conducted under Section 133A of the Income Tax Act. The petitioner…

Read More HC Quashes Assessment for Non-Service of SCN, Orders Fresh Proceedings | Biz Flow Kit
Income Tax

HC Declines Interference in VAT Matters; Directs Appeal Before Tribunal | Biz Flow Kit
Byadmin March 31, 2026

HC Declines Interference in VAT Matters; Directs Appeal Before Tribunal A batch of appeals arose from a common order of the Single Judge dealing with multiple writ petitions concerning VAT assessments in the Andaman & Nicobar Islands. The Single Judge had transferred petitions filed before 19 August 2025 to the VAT Appellate Tribunal, while dismissing…

Read More HC Declines Interference in VAT Matters; Directs Appeal Before Tribunal | Biz Flow Kit