Tag Archives: HIGH COURT OF PUNJAB & HARYANA

Section 147A Unconstitutional: Section 148 Reassessment Notices Must Be Faceless and Automated

By | September 15, 2026
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Section 147A Unconstitutional: Section 148 Reassessment Notices Must Be Faceless and Automated Issue Whether the retrospective insertion of Section 147A (clarifying that Section 148 notices can be issued by non-faceless Assessing Officers) is unconstitutional for directly attempting to override judicial precedent without removing the core statutory defects under Section 151A and the 2022 Faceless Scheme.… Read More »

Economic Offence Severity Alone Cannot Justify Denial of Regular Bail Where Custody Is Prolonged

By | September 15, 2026
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Economic Offence Severity Alone Cannot Justify Denial of Regular Bail Where Custody Is Prolonged Issue Whether an accused in custody for four months for allegedly claiming wrongful Input Tax Credit (ITC) on fake invoices is entitled to regular bail under Section 483 of Bharatiya Nagarik Suraksha Sanhita, 2023 read with Sections 69 and 132 of… Read More »

Retrospective insertion of Section 147A bypassing faceless assessment scheme is unconstitutional for violating judicial rulings.

By | September 14, 2026
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Retrospective insertion of Section 147A bypassing faceless assessment scheme is unconstitutional for violating judicial rulings. Issue Whether the retrospective insertion of Section 147A of the Income-tax Act, 1961 (and corresponding provisions under the Income-tax Act, 2025), which clarifies that Assessing Officers issuing Section 148 notices include non-faceless AOs without amending Section 151A or the Faceless… Read More »

GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable

By | September 8, 2026
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GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable Issue Whether an adjudication order under Section 75 of the GST Act involving an adverse tax determination can be sustained when the Revenue fails to provide a mandatory personal hearing to the assessee under Section 75(4). Facts Nature of Petition: The… Read More »

Partner challenging quashed interest waiver rejection is an appellant eligible under Vivad se Vishwas 2024.

By | September 7, 2026
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Partner challenging quashed interest waiver rejection is an appellant eligible under Vivad se Vishwas 2024. Issue Whether an assessee whose interest waiver application under Section 220(2A) was rejected, and who challenged such rejection via a writ petition pending on the specified date (22.07.2024), qualifies as an “appellant” eligible to settle disputed interest under the Direct… Read More »

Proceedings For Transitional Credits Availed Under Erstwhile Haryana VAT Cannot Be Initiated Under GST Sections 73 and 74

By | September 5, 2026
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Proceedings For Transitional Credits Availed Under Erstwhile Haryana VAT Cannot Be Initiated Under GST Sections 73 and 74 Issue Whether tax authorities possess jurisdiction under Sections 73 and 74 of the Central Goods and Services Tax (CGST) Act, Punjab GST Act, and Haryana GST Act to initiate proceedings or adjudicate disputes regarding input tax credits… Read More »

Exemption under Section 54/54F is denied when a new residential property is purchased in the wife’s name.

By | September 2, 2026
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Exemption under Section 54/54F is denied when a new residential property is purchased in the wife’s name. Issue Whether an assessee who sells a residential house can claim capital gains exemption under Section 54 or Section 54F of the Income-tax Act, 1961 (corresponding to Sections 82 and 86 of the Income-tax Act, 2025) when the… Read More »

Show Cause Notice Proposing Retrospective GST Cancellation Set Aside for Violating Natural Justice Principles

By | August 29, 2026
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Show Cause Notice Proposing Retrospective GST Cancellation Set Aside for Violating Natural Justice Principles Issue Whether a Show Cause Notice (Form GST REG-17) proposing retrospective cancellation of GST registration without providing underlying verification reports, supplier details, or documentary evidence violates principles of natural justice and is legally sustainable under Section 29 read with Rule 22.… Read More »

Issuance of Section 148 Notice by Local AO Lacks Jurisdiction in View of CBDT Notification Mandating NFAC

By | August 29, 2026
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Issuance of Section 148 Notice by Local AO Lacks Jurisdiction in View of CBDT Notification Mandating NFAC Issue Whether a notice issued under section 148 of the Income-tax Act, 1961 by a local Assessing Officer (AO) is legally sustainable when exclusive power to issue such notices was conferred upon the National Faceless Assessment Centre (NFAC)… Read More »

Portal-Only Service Without Response Does Not Constitute Valid Service and Resets Appeal Limitation Timelines

By | August 21, 2026
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Portal-Only Service Without Response Does Not Constitute Valid Service and Resets Appeal Limitation Timelines Portal-Only Service Without Response Does Not Constitute Valid Service and Resets Appeal Limitation Timelines Issue Whether uploading a Show Cause Notice (SCN) or adjudication order solely on the GST common portal without acknowledgment or reply constitutes valid service under Section 169,… Read More »