Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court

The Allahabad High Court has held that an assesse claiming refund of excess TDS (tax deduction at source) is not required to fill Form 26B under the Income Tax Rules once Form 5 of the Vivad Se Vishwas Act, 2020 has been issued to them. “A perusal of the Rules would reveal that Form 26B is required to filled up if the assessee claims refund paid under Chapter XXVII-B of the Act, 1961. The Stage of requirement of filling up the Form 26B was long over in the year 2008-09 itself and the...

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court

The Allahabad High Court has held that an assessee cannot file for the supply of requisite documents after the adjudicating body has accepted the plea placed by them and issued notice pursuant to it. The bench of Chief Justice Arun Bhansali and Justice Vikas Budhwar held that the same would be impermissible, especially in a case where statutory appeal was available to the filing party. Case Background Petitioner was issued a show cause notice, whereby he was informed of discrepancies...

[Income Tax Act] Placing Funds In One Account Before Transferring It To Another Does Not Attract S. 69A: Allahabad High Court

The Allahabad High Court has upheld the finding of the Income Tax Appellate Tribunal and Commissioner of Income Tax (Appeals) that when an agreement between parties specifies a direct transfer of money, doing so indirectly by keeping the funds in a distinct account before sending them to the final account, does not place the money under the definition of 'unexplained money' as per Section 69A of the Income Tax Act, 1961. “The CIT(A) and the Tribunal were justified in coming to the...

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court

The Allahabad High Court has held that no substantial question of law arises in a case where no perversity can be shown in the order passed by the Income Tax Tribunal in appeal under Section 260A of the Income Tax Act, 1961. Section 260A of the Income Tax Act, 1961 provides for an appeal to be filed before the High Court against the decision of an Appellate Tribunal. Case Background The assessee's case was selected for scrutiny by the Computer-Assisted Scrutiny Selection for the...

Arbitration Clause Cannot Be Invoked Post Expiry Of Tenancy Agreement: Allahabad High Court

While entertaining a revision petition related to a tenancy agreement, the Allahabad High Court has held that a clause for arbitration cannot be invoked for any disputes that arise after the contract has come to an end.“… it clearly transpires that existence of a contract is necessary for invocation of arbitration clause prescribed under the agreement as the clause would perish with the contract,” held Justice Ajit Kumar.Factual BackgroundThe revisionist and opposite party entered into a tenancy...

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the same assessment year, 2017-18. It was argued that once State GST Authorities had completed assessment proceedings under...

Appeals U/S 260A Of Income Tax Act Not Sustainable In Absence Of Perversity In Tribunal's Fact Finding: Allahabad High Court

While entertaining an Income Tax Appeal, the Allahabad High Court has held that an appeal under Section 260A of the Income Tax Act, 1961 cannot be sustained without establishing a perversity with the fact finding of the Tribunal. “In the instant appeal the department has only challenged the fact finding off the Tribunal. A catena of Supreme Court judgments have concluded that in relation to facts, no substantial question of law would arise unless the finding of fact is perverse,” held...

Once HC Directs To Avail Alternate Remedy, Appeal U/S 107 GST Cannot Be Dismissed As Not Maintainable: Allahabad High Court

The Allahabad High Court has held that once the High Court has directed the assesee to approach the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017, the appeal cannot be dismissed as not maintainable. Counsel for petitioner argued that notice and demand under Section 79 of the CGST Act were issued to the petitioner, pursuant to which it approached the High Court. The then Division Bench relegated the petitioner to alternate remedy of appeal under...

[Taxation] Passing Order Without Providing Opportunity Of Hearing, Providing Documents Violates Natural Justice: Allahabad HC Reiterates

While deciding a case relating to Input Tax Credit, the Allahabad High Court has held that a quasi-judicial body must provide an opportunity of hearing to a person before imposing liability on them. The Division Bench comprising Justice Shekhar B. Saraf and Justice Vipin Chandra Dixit held that as per the doctrine of audi alteram partem (let the other side be heard as well), such orders cannot be passed without providing the assessee a proper opportunity to make present their case. It...

[S.73(10) UPGST] Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court

The Allahabad High Court has held the time extension notification dated 24.04.2023 extending time period for passing orders under Section 73(9) and 73(10) of the Uttar Pradesh Goods and Service Tax Act, 2017 will apply only from 31.03.2023 and not before that. Section 73 empowers the proper officer to pass orders imposing penalty or interest where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any...

Private Contracts Between Parties For Appointment Of Arbitrator Different From Statutory Appointment Of Arbitrators: Allahabad High Court

Recently, the Allahabad High Court has held that cases where appointment of arbitrators is through contracts which contemplate such appointment and statutory appointment of arbitrators are two separate classes to cases and the same are distinguishable on facts.National Highways Authority of India approached the High Court against order of the Additional District Judge, POCSO Act, Bijnor under Section 34 of the Arbitration and Conciliation Act, 1996 whereby it was held that the compensation...

Allahabad HC Decines Plea Claiming Road Tax Exemption Should Be Allowed For Registration And Not Purchase Of Electric Vehicles In UP

The Allahabad High Court has dismissed a writ petition claiming exemption from payment of road tax on an electric vehicle purchased from Jammu. The Petitioner had claimed that since road tax is levied for operating the vehicle within the State, no distinction can be made on the basis that the vehicle in question has been purchased within the State or from outside. It had therefore challenged a condition imposed in exemption notification dated March 02, 2023 to the extent it mandates...