Tag Archives: HIGH COURT OF CHHATTISGARH

Anticipatory Bail Granted to Scrap Trader Accused of Fraudulent ITC Availment Subject to Standard Conditions

By | August 7, 2026
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Anticipatory Bail Granted to Scrap Trader Accused of Fraudulent ITC Availment Subject to Standard Conditions Issue Whether an applicant apprehending arrest under Section 132 for alleged fraudulent availment of Input Tax Credit (ITC) without actual supply of goods is entitled to anticipatory bail when investigation is ongoing and the applicant cites medical reasons for initial… Read More »

Section 74 SCN Lacking Specific Reasons and Relied-Upon Documents Is Invalid; Consequential Recovery Quashed

By | August 1, 2026
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Section 74 SCN Lacking Specific Reasons and Relied-Upon Documents Is Invalid; Consequential Recovery Quashed Issue Whether a Show Cause Notice issued under Section 74(1) that merely reproduces the statutory text without stating specific reasons or providing relied-upon documents is legally valid, and whether consequential recovery orders and bank account attachments can be sustained. Facts A… Read More »

Show Cause Notice Issued Without Specific Reasons and Relied-Upon Documents Is Void and Invalidates Recovery

By | July 30, 2026
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Show Cause Notice Issued Without Specific Reasons and Relied-Upon Documents Is Void and Invalidates Recovery Issue Whether a Show Cause Notice issued under Section 74(1) that merely reproduces statutory text without disclosing specific reasons or supplying relied-upon documents is legally valid, and whether consequential recovery and bank account attachment orders are sustainable. Facts Initiation of… Read More »

Reopening Order Set Aside and Remanded for Non-Conduct of Inquiry Under Section 148A(a) Despite Prior Approval

By | July 27, 2026
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Reopening Order Set Aside and Remanded for Non-Conduct of Inquiry Under Section 148A(a) Despite Prior Approval Reopening Order Set Aside and Remanded for Non-Conduct of Inquiry Under Section 148A(a) Despite Prior Approval Issue Whether an order passed under Section 148A(d) and subsequent notice issued under Section 148 are legally sustainable when the Assessing Officer obtained… Read More »

Delayed EPF and ESI contributions cannot be disallowed under section 143(1)(a) when the issue is highly debatable.

By | July 10, 2026
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Delayed EPF and ESI contributions cannot be disallowed under section 143(1)(a) when the issue is highly debatable. Issue Whether the Assessing Officer is legally justified in making a prima facie disallowance of delayed employees’ EPF and ESI contributions under Section 143(1)(a) when the underlying legal issue was highly debatable and subject to divergent High Court… Read More »

Dismissal of writ appeal upheld as no mandamus lies to compel time-barred reassessment action.

By | June 24, 2026
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Dismissal of writ appeal upheld as no mandamus lies to compel time-barred reassessment action. Issue Whether a writ of mandamus under Article 226 of the Constitution of India can be issued to compel the Income Tax authorities to act on a Tax Evasion Petition and initiate reassessment proceedings when the statutory limitation period under Section… Read More »